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The countercyclical long-term operating accrual-based trading strategy in the Stoxx Europe 600 index: The importance of asset and liability components

This work uses long-term operating accruals, rather than current, as an accounting measure to identify major anomalies. Past and abundant accounting and financial literature associates anomalies with problems of reliability and assigns lower reliability to long-term operating accruals than to curren...

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Detalles Bibliográficos
Autores principales: Sandoval, Alberto, Márquez, Javier, Cervera, Ignacio
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Public Library of Science 2022
Materias:
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9135269/
https://www.ncbi.nlm.nih.gov/pubmed/35617164
http://dx.doi.org/10.1371/journal.pone.0266045

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