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Accrual mispricing: Evidence from European sovereign debt crisis

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  • Gonçalves, Tiago
  • Gaio, Cristina
  • Lélis, Carlos

Abstract

This paper examines the accrual anomaly on the European market and the impact of the financial crisis on its dynamics.

Suggested Citation

  • Gonçalves, Tiago & Gaio, Cristina & Lélis, Carlos, 2020. "Accrual mispricing: Evidence from European sovereign debt crisis," Research in International Business and Finance, Elsevier, vol. 52(C).
    • Handle: RePEc:eee:riibaf:v:52:y:2020:i:c:s0275531918310419
    DOI: 10.1016/j.ribaf.2019.101111
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    5. Arghyrou, Michael G. & Kontonikas, Alexandros, 2012. "The EMU sovereign-debt crisis: Fundamentals, expectations and contagion," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 22(4), pages 658-677.
    6. Khan, Mozaffar, 2008. "Are accruals mispriced Evidence from tests of an Intertemporal Capital Asset Pricing Model," Journal of Accounting and Economics, Elsevier, vol. 45(1), pages 55-77, March.
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    Cited by:

    1. Tiago Gonçalves & Cristina Gaio & André Ferro, 2021. "Corporate Social Responsibility and Earnings Management: Moderating Impact of Economic Cycles and Financial Performance," Sustainability, MDPI, vol. 13(17), pages 1-14, September.
    2. Gonçalves, Tiago & Barros, Victor & Serra, Gonçalo, 2022. "Political elections uncertainty and earnings management: Does firm size really matter?," Economics Letters, Elsevier, vol. 214(C).
    3. Tiago Cruz Gonçalves & Cristina Gaio & Micaela Rodrigues, 2022. "The Impact of Women Power on Firm Value," Administrative Sciences, MDPI, vol. 12(3), pages 1-15, August.
    4. Tiago Cruz Gonçalves, 2021. "The Impact of Discretionary Measurement Criteria on Investors’ Judgement and Decisions," Games, MDPI, vol. 13(1), pages 1-14, December.

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