THE EFFECT OF ACCRUAL ANOMALY ON PRICING THE FIRMS

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MOJTAHEDZADEH V.; GHODRATI M.

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Paper Information

Journal: FINANCIAL ENGINEERING AND SECURITIES MANAGEMENT (PORTFOLIO MANAGEMENT) Year:2012 | Volume:3 | Issue:10 Page(s): 119-137

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Information Journal Paper

Title

THE EFFECT OF ACCRUAL ANOMALY ON PRICING THE FIRMS

Author(s)

MOJTAHEDZADEH V. | GHODRATI M. | Issue Writer Certificate

Keywords

EARNINGQ2

ACCRUALSQ2

ACCRUAL ANOMALYQ2

Abstract

This paper examines the effect of ACCRUAL ANOMALY on pricing the firms in listed companies on Tehran Stock Exchange (TSE).Accruals are calculated using the indirect balance sheet method (hirshleifer, Hou & Teoh, 2010). To do so, we used simple and multivariate regressions with a sample of 133 firms (9576 observations), from 1383 to 1388 (6 years), to test four research hypotheses. The findings represent that accrual component of EARNING affects stock return and therefore it influences on pricing the firms, too. The results also show a significant negative association between accrual component of EARNING and stock return.These conclusions hold after controlling other influencing factors on stock return such as risk premium, size and book-to- market ratio.

Cites

THE EFFECT OF DISCLOSURE QUALITY ON THE VALUE RELEVANCE OF FINANCIAL STATEMENTS ITEMS

References

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APA: Copy

MOJTAHEDZADEH, V., & GHODRATI, M.. (2012). THE EFFECT OF ACCRUAL ANOMALY ON PRICING THE FIRMS. FINANCIAL ENGINEERING AND SECURITIES MANAGEMENT (PORTFOLIO MANAGEMENT), 3(10), 119-137. SID. https://sid.ir/paper/197833/en

Vancouver: Copy

MOJTAHEDZADEH V., GHODRATI M.. THE EFFECT OF ACCRUAL ANOMALY ON PRICING THE FIRMS. FINANCIAL ENGINEERING AND SECURITIES MANAGEMENT (PORTFOLIO MANAGEMENT)[Internet]. 2012;3(10):119-137. Available from: https://sid.ir/paper/197833/en

IEEE: Copy

V. MOJTAHEDZADEH, and M. GHODRATI, “THE EFFECT OF ACCRUAL ANOMALY ON PRICING THE FIRMS,” FINANCIAL ENGINEERING AND SECURITIES MANAGEMENT (PORTFOLIO MANAGEMENT), vol. 3, no. 10, pp. 119–137, 2012, [Online]. Available: https://sid.ir/paper/197833/en

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