Effects of institutional factors on the accruals anomaly in Latin America
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DOI: 10.1016/j.intaccaudtax.2019.100269
Abstract: Abstract This paper investigates the effect of the accruals anomaly on the stock returns in Argentina, Brazil, Chile, Mexico, and Peru. We observe whether the institutional aspects of government quality and rule preference culture affect… read more here.
Keywords: government quality; preference culture; accruals anomaly; rule preference ... See more keywords