Using firm-level data from 250 non-financial companies with 2,500 firm-year observations
collecting from two stock exchange markets in Vietnam covering a 10-year period from 2008 …

We investigate the joint ability of fundamental-based and market-based news to explain the
anomalous underperformance of stocks with high idiosyncratic volatility (high IVOL). An out …

Research across international markets identifies lottery-like stocks that contradict the
standard positive risk-return trade-off paradigm. This paper, consistent with those results …

An important role of Conditional conservatism is to align the timely expense recognition of
revenue generated in terms of losses comparative to the profit over negative components of …

Using firm-level data from 250 non-financial companies with 2,500 firm-year observations
collecting from two stock exchange markets in Vietnam covering a 10-year period from 2008 …

پایداری سود از جمله ویژگی های کیفی سود حسابداری می باشد که مبتنی بر اطلاعات حسابداری
است. پایداری سود شاخصی است که به سرمایه گذاران درپیش بینی سودهای آتی و جریانهای نقدی …‎