Disentangling the Accruals Mispricing in Europe: Is It an Industry Effect?
This 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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