Disentangling the Accruals Mispricing in Europe: Is It an Industry Effect?
AbstractThis article examines the pervasiveness of the accruals mispricings in nine industries within a benchmark of seventeen European countries. We find that the accruals mispricing post the introduction of International Financial Reporting Standards is present in an average of two to six of the nine industries analyzed, depending on the type of ratio used as a proxy of the accruals mispricing.
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Bibliographic InfoPaper provided by Department of Management, Università Ca' Foscari Venezia in its series Working Papers with number 5.
Length: 35 pages
Date of creation: Apr 2014
Date of revision:
Accruals Mispricing; Industry; International Financial Reporting Standards; Stock Selection; Europe;
Find related papers by JEL classification:
- G12 - Financial Economics - - General Financial Markets - - - Asset Pricing; Trading Volume; Bond Interest Rates
- G15 - Financial Economics - - General Financial Markets - - - International Financial Markets
This paper has been announced in the following NEP Reports:
- NEP-ALL-2014-04-18 (All new papers)
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