Analysis of Risk and Mispricing Hypotheses of Accruals: Evidence from Brazil
Purpose – Analyze how the accruals pricing is configured in the brazilian stock market, that is, if it represents a market mispricing or a risk factor. Design/methodology/approach – We used a sample of nonfinancial companies listed in B3. To reach the objective, the portfolio methodology, asset...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Fundação Escola de Comércio Álvares Penteado
2019-11-01
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| Series: | Revista Brasileira de Gestão De Negócios |
| Subjects: | |
| Online Access: | https://rbgn.fecap.br/RBGN/article/view/3969/pdf |