Arabzadeh, Meysam

[ 1 ] - Explaining Accrual Anomaly Using Ohlson Method in Tehran Stock Exchange

One of the anomalies of the capital market is accrual anomaly. This anomaly refers to the negative relationship between returns and accruals. In the case of accrual anomaly, two behavioral and rational expectations have been raised. The main purpose of this study is to explain accrual anomaly using a new approach to distinguish an anomaly interpretation of risk interpretation. For this purpos...