Do analysts understand accruals’ persistence? Evidence revisited
نویسندگان
چکیده
منابع مشابه
How do investors estimate persistence of accruals?
Stock prices reflect persistence differences across a wide range of accrual types that are categorized in Richardson, Sloan, Soliman, and Tuna (Journal of Accounting and Economics, 2005). Moreover, stock prices reflect short-term persistence differences more strongly than longterm persistence differences. These findings suggest that investors understand persistence of accrual types during the y...
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ژورنال
عنوان ژورنال: Journal of Applied Accounting Research
سال: 2019
ISSN: 0967-5426
DOI: 10.1108/jaar-07-2018-0103