Earnings-based and accrual-based market anomalies: one effect or two?
Article Abstract:
Research is presented concerning the market mispricing which arises from the accrual pricing anomaly for quarterly data held in annual data holds. The relationship between post-earnings announcement drift anomaly and market mispricing is discussed.
Publisher: Elsevier B.V.
Publication Name: The Journal of Accounting and Economics
Subject: Business
ISSN: 0165-4101
Year: 2000
Accrual Accounting, Research, Accounting, Markets (Economics), Accrual basis accounting
Publication Name: The Journal of Accounting and Economics
Subject: Business
ISSN: 0165-4101
Year: 2000
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Stock repurchases as an earnings management device
Article Abstract:
An earnings per share evaluation model for calculating share repurchases is presented.
Publisher: Elsevier B.V.
Publication Name: The Journal of Accounting and Economics
Subject: Business
ISSN: 0165-4101
Year: 2006
Models, Analysis, Earnings per share, Securities trading
Publication Name: The Journal of Accounting and Economics
Subject: Business
ISSN: 0165-4101
Year: 2006
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The effects of corporate governance on firmsE credit ratings
Article Abstract:
The influence of corporate governance on a firm's market ratings is analyzed.
Publisher: Elsevier B.V.
Publication Name: The Journal of Accounting and Economics
Subject: Business
ISSN: 0165-4101
Year: 2006
Management dynamics, Management, Corporate governance, Credit ratings, Company business management
Publication Name: The Journal of Accounting and Economics
Subject: Business
ISSN: 0165-4101
Year: 2006
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Subjects list: United States, Evaluation
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