We study the effect of growth in firms' balance sheets on stock returns by decomposing asset
growth into two components, one that captures real investment growth and one that captures …

We explore whether uncertainty avoidance, an important aspect of national culture,
influences the level of informativeness of share prices about future earnings. Uncertainty …

The purpose of this paper is to compare the extent to which French and British firms manage
their earnings in order to avoid losses, decreases in earnings and earnings below the …

We find that the accrual anomaly is concentrated in healthy firms and is absent in financially
distressed firms. The differential persistence between accruals and cash flows is the main …

Purpose This paper examines the accrual anomaly on the European market and the impact
of the financial crisis on its dynamics. Design/methodology/approach Using a sample of …

The use of accounting information has an important role in decision-making of a firm's
stakeholders. In this sense, accounting for decisions is based on the Behavioral Decision …

Following the 2005 EU adoption of IFRS, several studies noted that some companies
omitted a separate disclosure of key judgments and estimation uncertainty within the notes …

Purpose The purpose of this paper is to examine whether firm-level asset investment effects
in returns found for US firms occur within the Greek stock market. Design/methodology …

This study examines the effect of mandatory adoption of IFRS on the accrual anomaly in
Germany. Using the setting in Germany between 2002 and 2008, we find that the accrual …

Penelitian ini dilakukan dengan tujuan untuk menguji dan menganalisis pengaruh Arus Kas
Bersih dan Laba Akuntansi Terhadap Return Saham pada Perusahaan Manufaktur yang …