The persistence of the accruals anomaly;La persistance de l'anomalie des ajustements comptables

Contemporary Accounting Research

Volumn 23, Issue 1, 2006, Pages 193-226

  Lev, Baruch ^a   Nissim, Doron ^b  

^a NEW YORK UNIVERSITY   (United States)

^b Och Spine at New York Presbyterian Hospitals   (United States)

Author keywords

Accruals; Information costs; Institutional investors; Market efficiency; Transaction costs

Indexed keywords

EID: 33645693376     PISSN: 08239150     EISSN: None     Source Type: Journal    
DOI: 10.1506/C6WA-Y05N-0038-CXTB     Document Type: Article

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