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.
|Date of creation:||Apr 2014|
|Contact details of provider:|| Postal: San Giobbe, Cannaregio 873, 30121 Venezia|
Phone: +39 0412348721
Fax: +39 0412348701
Web page: http://www.unive.it/dip.management
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:vnm:wpdman:76. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Marco LiCalzi)
If references are entirely missing, you can add them using this form.