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Behavioral theories and the pricing of IPOs’ discretionary current accruals

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  • Xu Li

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  • Xu Li, 2011. "Behavioral theories and the pricing of IPOs’ discretionary current accruals," Review of Quantitative Finance and Accounting, Springer, vol. 37(1), pages 87-104, July.
    • Handle: RePEc:kap:rqfnac:v:37:y:2011:i:1:p:87-104
    DOI: 10.1007/s11156-010-0196-x
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    More about this item

    Keywords

    Market efficiency; Behavioral theories; Discretionary accruals; IPOs; Limited arbitrage; G14; M41;
    All these keywords.

    JEL classification:

    • G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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