Effect of Prior Periods Intangible Return on Relationship between Accruals and Future Return
Thenegative relation between accruals and future return, knownas accrualanomaly, introduced by sloan (1996) in accounting literature. He represented that accrual mispricing is the cause of this anomaly. Moreover, the results of resutek,s research (2010) presented intangible return as an effective fa...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
| Published: |
Shahid Bahonar University of Kerman
2012-08-01
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| Series: | مجله دانش حسابداری |
| Subjects: | |
| Online Access: | https://jak.uk.ac.ir/article_117_61d51828f62e45aa84a08c650a620cf7.pdf |