IDEAS home Printed from https://ideas.repec.org/p/vnm/wpdman/76.html
   My bibliography  Save this paper

Disentangling the Accruals Mispricing in Europe: Is It an Industry Effect?

Author

Listed:
  • Elisabetta Basilico

    (Dept. of Management, Università Ca' Foscari Venice)

  • Tommi Johnsen

    (Reiman School of Finance, University of Denver)

Abstract

This article examines the pervasiveness of the accruals mispricings in nine industries within a benchmark of seventeen European countries. We find that the accruals mispricing post the introduction of International Financial Reporting Standards is present in an average of two to six of the nine industries analyzed, depending on the type of ratio used as a proxy of the accruals mispricing.

Suggested Citation

  • Elisabetta Basilico & Tommi Johnsen, 2014. "Disentangling the Accruals Mispricing in Europe: Is It an Industry Effect?," Working Papers 05, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
    • Handle: RePEc:vnm:wpdman:76
    as

    Download full text from publisher

    File URL: http://virgo.unive.it/wpideas/storage/2014wp5.pdf
    File Function: First version, 2013
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Accruals Mispricing; Industry; International Financial Reporting Standards; Stock Selection; Europe;
    All these keywords.

    JEL classification:

    • G12 - Financial Economics - - General Financial Markets - - - Asset Pricing; Trading Volume; Bond Interest Rates
    • G15 - Financial Economics - - General Financial Markets - - - International Financial Markets

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:vnm:wpdman:76. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Daria Arkhipova (email available below). General contact details of provider: https://edirc.repec.org/data/mdvenit.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.