What drives the accrual spread? Evidence from a contemporary decomposition approach
We examine the main drivers of the accrual spread and the profitability of accrual-based trading strategies by disaggregating total accrual into three components: investment in working capital that supports growth, accrual estimation error, and temporary working capital fluctuation. Several findi...
محفوظ في:
المؤلفون الرئيسيون: | Cao, Viet Nga, Chaub, Frankie, Paudyal, Krishna |
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مؤلفون آخرون: | Hội thảo quốc tế Ngân hàng và Tài chính thế giới 2015 |
التنسيق: | Conference or Workshop Item |
اللغة: | English |
منشور في: |
Trường Đại học Kinh tế
2020
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الموضوعات: | |
الوصول للمادة أونلاين: | http://repository.vnu.edu.vn/handle/VNU_123/97704 |
الوسوم: |
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المؤسسة: | Vietnam National University, Hanoi |
اللغة: | English |
مواد مشابهة
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