What drives the accrual spread? Evidence from a contemporary decomposition approach

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...

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書目詳細資料
Main Authors:	Cao, Viet Nga, Chaub, Frankie, Paudyal, Krishna
其他作者:	Hội thảo quốc tế Ngân hàng và Tài chính thế giới 2015
格式:	Conference or Workshop Item
語言:	English
出版:	Trường Đại học Kinh tế 2020
主題:	Accrual decomposition Earnings management Financial constraint Q-theory
在線閱讀:	http://repository.vnu.edu.vn/handle/VNU_123/97704
標簽:	添加標簽沒有標簽, 成為第一個標記此記錄!

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