THE ROLE OF RETURN DISPERSION IN THE INTERPRETING OF THE ACCRUAL ANOMALY

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

HASSAS YEGANEH YAHYA; BARI SAMANEH

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

Journal Paper

Paper Information

Journal: FINANCIAL KNOWLEDGE OF SECURITY ANALYSIS (FINANCIAL STUDIES) Year:2017 | Volume:10 | Issue:33 Page(s): 33-49

Download Full-Text

Persian Verion

View:

1,406

Download:

Cites:

Information Journal Paper

Title

THE ROLE OF RETURN DISPERSION IN THE INTERPRETING OF THE ACCRUAL ANOMALY

Author(s)

HASSAS YEGANEH YAHYA | BARI SAMANEH | Issue Writer Certificate

Keywords

RETURN DISPERSIONQ2

ACCRUAL ANOMALYQ1

RISK PREMIUMQ2

Abstract

In this study is examined the role of RETURN DISPERSION in the interpreting of the ACCRUAL ANOMALY and also is assessed the impact of RETURN DISPERSION on the RISK PREMIUM of low and high accrual portfolios. For this purpose, sample of 113 firms listed in the Tehran Stock Exchange were studied in the time period from 2009 to 2014 To test the study hypothesis is used Fama and French's pricing model.The results showed that the dispersion of returns / relative return resulting in a significant and positive RISK PREMIUM over the stock and accrual portfolio and there is a significant difference between the impact of the relative RETURN DISPERSION on RISK PREMIUM of low-accruals and high-accruals companies.

Cites

No record.

References

Cite

APA: Copy

HASSAS YEGANEH, YAHYA, & BARI, SAMANEH. (2017). THE ROLE OF RETURN DISPERSION IN THE INTERPRETING OF THE ACCRUAL ANOMALY. FINANCIAL KNOWLEDGE OF SECURITY ANALYSIS (FINANCIAL STUDIES), 10(33), 33-49. SID. https://sid.ir/paper/200101/en

Vancouver: Copy

HASSAS YEGANEH YAHYA, BARI SAMANEH. THE ROLE OF RETURN DISPERSION IN THE INTERPRETING OF THE ACCRUAL ANOMALY. FINANCIAL KNOWLEDGE OF SECURITY ANALYSIS (FINANCIAL STUDIES)[Internet]. 2017;10(33):33-49. Available from: https://sid.ir/paper/200101/en

IEEE: Copy

YAHYA HASSAS YEGANEH, and SAMANEH BARI, “THE ROLE OF RETURN DISPERSION IN THE INTERPRETING OF THE ACCRUAL ANOMALY,” FINANCIAL KNOWLEDGE OF SECURITY ANALYSIS (FINANCIAL STUDIES), vol. 10, no. 33, pp. 33–49, 2017, [Online]. Available: https://sid.ir/paper/200101/en

Related Journal Papers