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| Author: | Richardson, S. Tuna, I. Wysocki, P. |
| Title: | Accounting anomalies and fundamental analysis: A review of recent research advances |
| Journal: | Journal of Accounting & Economics
2010 : DEC, VOL. 50:2-3 p. 410-454 |
| Index terms: | forecasting market efficiency risk cluster analysis financial markets transaction costs credit markets |
| Freeterms: | accruals anomalies analysis |
| Language: | eng |
| Abstract: | This paper is about recent research in accounting anomalies and fundamental analysis. The writers use forecasting of future earnings and returns as their organizing framework and suggest a roadmap for research aiming to document the forecasting benefits of accounting information. They combine this opinions from the academic and practitioner communities to critically evaluate key clusters of papers about accounting anomalies and fundamental analysis disseminated over the last decade. Finally, they provide a new analysis on how an ex ante and ex post treatment of risk and transaction costs affects the accrual and PEAD anomalies, and offer suggestions for future research. |
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