This paper examines the relationship between mispricing and debt maturity structures, using
Chinese A-share listed companies from 2015–2022 as research samples. We find that the …

Based on data from China's A-share listed enterprises from 2010 to 2022, this study finds
that strengthening the protection of internal investor's interests and improving external …

This paper investigates the effect of the accruals anomaly on the stock returns in Argentina,
Brazil, Chile, Mexico, and Peru. We observe whether the institutional aspects of government …

The study investigates the influence of accruals before, during, and after the global financial
crisis of 2008. The study confirms findings from previous studies, showing there is a high …

This study investigated the inuflence of the adoption of international nfiancial reporting
standards (IFRS) on the relationship between the accrual and cash oflw components of …

This study aims to determine the persistence of earning and its components and whether
investors accurately evaluate the information related to the earning and its components. The …

This study examined the role of positive and negative discretionary accrual management in
the stock price impact. A sample of 66 firms listed in Tehran Stock Exchange was selected …

At present, our country is in a period of economic transformation. As the economy continues
to develop, the industrial structure will also be adjusted accordingly. With the changes in the …

Objective: The main objective of this research is to explain the accrual anomaly using
accruals factor (CMA) and accrual-based factor-mimicking portfolios as well as checking …

Esta pesquisa buscou investigar a anomalia dos accruals nos retornos de cinco países da
América Latina (Argentina, Brasil, Chile, México e Peru), bem como observar se os aspectos …