Percent accruals and the accrual anomaly: Korean evidence

Pacific Basin Finance Journal

Volumn 35, Issue , 2015, Pages 340-366

  Kim, Young Jun ^a   Kim, Jung Hoon ^b   Kwon, Sewon ^c   Lee, Su Jeong ^c  

^a Hankuk University of Foreign Studies   (South Korea)

^b FLORIDA INTERNATIONAL UNIVERSITY   (United States)

^c Seoul National University   (South Korea)

Author keywords

Accrual anomaly; Earnings fixation hypothesis; Korean stock market

Indexed keywords

EID: 84947863341     PISSN: 0927538X     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.pacfin.2015.02.006     Document Type: Article

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