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Persistencia del resultado contable y sus componentes
:
implicaciones de la medida de ajustes por devengo
Autores:
Raúl Íñiguez Sánchez, Francisco Poveda Fuentes
Localización:
Revista española de financiación y contabilidad
,
ISSN
0210-2412,
Nº 137, 2008
,
págs.
33-61
Idioma:
español
DOI
:
10.1080/02102412.2008.10779638
Texto completo no disponible
(Saber más ...)
Dialnet Métricas
:
5
Citas
Referencias bibliográficas
BASU, S. 1997. The Conservatism Principle and the Asymmetric Timeliness of Earnings, Journal of Accounting and Economics, 24, 3-38.
BRADSHAW, M.; RICHARDSON, S., y SLOAN, R. 2001. Do Analysts and Auditors Use Information in Accruals?, Journal of Accounting Research, 39,...
COLLINS, D., y HRIBAR, R. 2000. Earnings-based and Accrual-based Market Anomalies: One Effect or Two?, Journal of Accounting and Economics,...
FAMA, E., y FRENCH, K. 1993. Common risk factors in the returns on Stocks and Bonds, Journal of Financial Economics, 33, 3-56.
FAMA, E. F., y MACBETH, J. D. 1973. Risk, return, and equilibrium: empirical tests, Journal of Political Economy, 81 (3), 607-636.
FRANCIS, J., y SMITH, M. 2005. A Reexamination of the Persistence of Accruals and Cash Flows, Journal of Accounting Research, 43, 413-450.
HUNO, M. 2000. Accounting standards and value relevance of financial statements: An international analysis, Journal of Accounting and Economics,...
GARCÍA-LARA, J. M.; GARCÍA OSMA, B., y GILL DE ALBORNOZ, B. 2006. Effects of database choice on empirical accounting research, Abacus 42 (3-4),...
LAFOND, R. 2005. Is the Accrual Anomaly a Global Anomaly?, Working paper, 4555-05, MIT Sloan School of Management.
MASHRUWALA, C.; RAJGOPAL, S., y SHEVLIN, T. 2006. Why is the accrual anomaly not arbitraged away? The role of idiosyncratic risk and transaction...
MISHKIN, F. 1983. A Rational Expectations Approach to Macroeconometrics: Testing. Policy Ineffectiveness and Efficient-Markets Models, Chicago:...
PINCUS, M.; RAJGOPAL, S., y VENKATACHAIAM, M. 2005. The Accrual Anomaly: Internacional Evidence, Working Paper, University of Iowa, University...
RICHARDSON, S.; SLOAN, R.; SOLIMÁN, M., y TUNA, I. 2005. Accrual Reliability, Earnings Persistence and Stock Prices, Journal of Accounting...
SLOAN, R. 1996. Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?, The Accounting Review, 71, 289-315...
TESTS, W., y WASLEY, C. 1996. Estimating Earnings Response Coefficients: Pooled versus Firm-specific Models, Journal of Accounting and Economics,...
XIE, H. 2001. The Misprieing of Abnormal Accruals, The Accounting Review, 76, 357-373.
ZACH, T. 2002. Inside the accrual anomaly, Working Paper, University of Rochester.
WATTS, R. L. 2003. Conservatism in Accounting Part I: Explanations and Implications, Accounting Horizons, (17), 207-221.
WHITE, H. 1980. Aheteroskedasticity-consistent covariance matrix estimator and a direct test for heteroskedasticity, Econometrica, 48, 817-838.
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