This file is part of IDEAS, which uses RePEc data


[ Papers | Articles | Software | Books | Chapters | Authors | Institutions | JEL Classification | NEP reports | Search | New papers by email | Author registration | Rankings | Volunteers | FAQ | Blog | Help! ]

Accruals, Net Stock Issues and Value-Glamour Anomalies: New Evidence on their Relation

Author info | Abstract | Publisher info | Download info | Related research | Statistics
Author Info
Dimitrios D. Thomakos () (University of Peloponnese, Greece and The Rimini Centre for Economics Analysis, Italy.)
George Papanastasopoulos () (University of Peloponnese, Greece)
Tao Wang () (Queens College, City University of New York, USA)
Gikas Hardouvelis () (University of Piraeus, Greece)

Additional information is available for the following registered author(s):

Abstract

In this paper we investigate the relation of the anomalies on accruals and net stock issues with the value/glamour anomaly. Our findings reveal, that hedge strategies on retained earnings, total accruals, net operating assets (accrual proxies), cash distributions to equity holders (net stock issues proxy), past sales growth, book to market ratio and free cash flow yield (value/glamour proxies) constitute statistical arbitrage opportunities. We also find that the generated abnormal returns from hedge strategies that combine information on retained earnings (and on other accrual proxies) or cash distributions to equity holders and value/glamour proxies are significantly higher than those from each proxy alone. Thus, if one agrees that the notion of statistical arbitrage is incompatible with market efficiency our evidence suggests that the anomalies on accruals and net stock issues capture distinct forms of mispricing with the value glamour anomaly. Alternatively, our evidence suggests the specification of a broader set of risk factors to existing asset pricing models.

Download Info
To download:

If you experience problems downloading a file, check if you have the proper application to view it first. Information about this may be contained in the File-Format links below. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL: http://www.rcfea.org/RePEc/pdf/wp47_07.pdf
File Format:
File Function:
Download Restriction: no

Publisher Info
Paper provided by Rimini Centre for Economic Analysis in its series Working Paper Series with number 47-07.

Download reference. The following formats are available: HTML (with abstract), plain text (with abstract), BibTeX, RIS (EndNote, RefMan, ProCite), ReDIF
Length:
Date of creation: Jul 2007
Date of revision: Jul 2007
Handle: RePEc:rim:rimwps:47-07

Contact details of provider:
Web page: http://www.rcfea.org
More information through EDIRC

For technical questions regarding this item, or to correct its listing, contact: (Francesco Billi).

Related research
Keywords: accrual anomaly; net stock issues anomaly; value/glamour anomaly; market efficiency;

Find related papers by JEL classification:
M4 - Business Administration and Business Economics; Marketing; Accounting - - Accounting

This paper has been announced in the following NEP Reports:

Statistics
Access and download statistics

Did you know? You may want to explore EconPapers, which displays the same data as IDEAS in a different way.

This page was last updated on 2009-12-2.


This information is provided to you by IDEAS at the Department of Economics, College of Liberal Arts and Sciences, University of Connecticut using RePEc data on a server sponsored by the Society for Economic Dynamics.