The accrual anomaly : effects of financial statement presentation format on less-informed investors.

• المؤلف الرئيسي: Low, Bernardine Mei Fong.
• مؤلفون آخرون: Nanyang Business School
• التنسيق: Research Report
• اللغة: English
• منشور في: 2009
• الموضوعات: DRNTU::Business::Accounting::Financial statements and analysis
• الوصول للمادة أونلاين: http://hdl.handle.net/10356/14727
• المؤسسة: Nanyang Technological University

I examine whether investors exhibit greater ability to discriminate between high-accrual and low-accrual firms when they have more knowledge of earnings persistence and when accrual information is presented more clearly in the financial statements. Using an experimental approach, I manipulate in the...