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


  • Elisabetta Basilico

    () (Dept. of Management, Università Ca' Foscari Venice)

  • Tommi Johnsen

    () (Reiman School of Finance, University of Denver)


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.

Suggested Citation

  • Elisabetta Basilico & Tommi Johnsen, 2014. "Disentangling the Accruals Mispricing in Europe: Is It an Industry Effect?," Working Papers 05, Department of Management, Università Ca' Foscari Venezia.
  • Handle: RePEc:vnm:wpdman:76

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    File Function: First version, 2013
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    More about this item


    Accruals Mispricing; Industry; International Financial Reporting Standards; Stock Selection; Europe;

    JEL classification:

    • G12 - Financial Economics - - General Financial Markets - - - Asset Pricing; Trading Volume; Bond Interest Rates
    • G15 - Financial Economics - - General Financial Markets - - - International Financial Markets

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