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Does environmental uncertainty of enterprises aggravate the accrual anomaly in the stock market? Evidence from China
Enterprises do not exist independently of the external environment, so uncertainty affects their earnings volatility and exacerbates the information asymmetry between internal and external stakeholders. As a major manifestation of capital market mispricing, the accrual anomaly is caused by investors...
Autores principales: | , |
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Formato: | Online Artículo Texto |
Lenguaje: | English |
Publicado: |
Frontiers Media S.A.
2022
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Acceso en línea: | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9595132/ https://www.ncbi.nlm.nih.gov/pubmed/36304873 http://dx.doi.org/10.3389/fpsyg.2022.1006957 |