Behavioral theories and the pricing of IPOs’ discretionary current accruals
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DOI: 10.1007/s11156-010-0196-x
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More about this item
Keywords
Market efficiency; Behavioral theories; Discretionary accruals; IPOs; Limited arbitrage; G14; M41;All these keywords.
JEL classification:
- G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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