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The 2007-2008 financial crisis and a...

University of Lethbridge (Canada).

The 2007-2008 financial crisis and accrual anomaly.

紀錄類型:	書目-語言資料,手稿 : Monograph/item
正題名/作者:	The 2007-2008 financial crisis and accrual anomaly./
作者:	Wang, Ye.
面頁冊數:	1 online resource (55 pages)
附註:	Source: Masters Abstracts International, Volume: 55-04.
標題:	Accounting. -
電子資源:	click for full text (PQDT)
ISBN:	9781339531151

The 2007-2008 financial crisis and accrual anomaly.
Wang, Ye.

The 2007-2008 financial crisis and accrual anomaly. - 1 online resource (55 pages)

Source: Masters Abstracts International, Volume: 55-04.

Thesis (M.Sc.)--University of Lethbridge (Canada), 2016.

Includes bibliographical references

This paper investigates how the 2008 financial crisis affects the accrual anomaly documented by Sloan (1996). I find that the accrual anomaly increases during the financial crisis period and the increase in accrual anomaly does not differ between firms relying and not relying on external financing. Additional analysis shows that arbitrage risk and transaction costs could have contributed to the increase in accrual anomaly during the financial crisis period.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2018

Mode of access: World Wide Web

ISBN: 9781339531151Subjects--Topical Terms:

561166
Accounting.
Index Terms--Genre/Form:

554714
Electronic books.

The 2007-2008 financial crisis and accrual anomaly.
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100 1 $a Wang, Ye. $3 1185285
245 1 4 $a The 2007-2008 financial crisis and accrual anomaly.
264 0 $c 2016
300 $a 1 online resource (55 pages)
336 $a text $b txt $2 rdacontent
337 $a computer $b c $2 rdamedia
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500 $a Source: Masters Abstracts International, Volume: 55-04.
500 $a Advisers: Yutao Li; Ebenezer Asem.
502 $a Thesis (M.Sc.)--University of Lethbridge (Canada), 2016.
504 $a Includes bibliographical references
520 $a This paper investigates how the 2008 financial crisis affects the accrual anomaly documented by Sloan (1996). I find that the accrual anomaly increases during the financial crisis period and the increase in accrual anomaly does not differ between firms relying and not relying on external financing. Additional analysis shows that arbitrage risk and transaction costs could have contributed to the increase in accrual anomaly during the financial crisis period.
533 $a Electronic reproduction. $b Ann Arbor, Mich. : $c ProQuest, $d 2018
538 $a Mode of access: World Wide Web
650 4 $a Accounting. $3 561166
655 7 $a Electronic books. $2 local $3 554714
690 $a 0272
710 2 $a ProQuest Information and Learning Co. $3 1178819
710 2 $a University of Lethbridge (Canada). $b Management. $3 1182399
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=10029876 $z click for full text (PQDT)

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