The accrual anomaly: Risk or mispricing?

Management Science

Volumn 58, Issue 2, 2012, Pages 320-335

  Hirshleifer, David ^a   Hou, Kewei ^b   Teoh, Siew Hong ^a  

^a UNIVERSITY OF CALIFORNIA   (United States)

^b OHIO STATE UNIVERSITY   (United States)

Author keywords

Accruals; Behavioral finance; Capital markets; Limited attention; Market efficiency

Indexed keywords

ACCRUALS; BEHAVIORAL FINANCE; CAPITAL MARKETS; LIMITED ATTENTION; MARKET EFFICIENCY;

COMMERCE; ECONOMICS; INVESTMENTS;

LOADING;

EID: 79959705372     PISSN: 00251909     EISSN: 15265501     Source Type: Journal    
DOI: 10.1287/mnsc.1100.1289     Document Type: Article

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