List of Articles Accrual anomaly

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  1 - The Role Of Return Dispersion In The Interpreting Of The Accrual Anomaly
  Yahya Hassas Yeganeh Samaneh Bari
  In this study is examined the role of return dispersion in the interpreting of the accrual anomaly and also is assessed the impact of return dispersion on the risk premium of low and high accrual portfolios. For this purpose, sample of 113 firms listed in the Tehran Sto More

  In this study is examined the role of return dispersion in the interpreting of the accrual anomaly and also is assessed the impact of return dispersion on the risk premium of low and high accrual portfolios. For this purpose, sample of 113 firms listed in the Tehran Stock Exchange were studied in the time period from 2009 to 2014 To test the study hypothesis is used Fama and French's pricing model.The results showed that the dispersion of returns / relative return resulting in a significant and positive risk premium over the stock and accrual portfolio and there is a significant difference between the impact of the relative return dispersion on risk premium of low-accruals and high-accruals companies. Manuscript profile
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  2 - Analysing Investors’ overreaction to the Accruals (Accrulas Anomoly) in Tehran Stock Exchange
  Seyyed Ali Hosseini Hojjat Esmaeilzadeh MohammadSadegh Ghaznavi
  In the following research, investors’ overreaction to accruals is investigated in Tehran Stock Exchange through the years of 1384 to 1390. In order to analyze investors’ overreaction, we use the relation between current year accruals and the successive year More

  In the following research, investors’ overreaction to accruals is investigated in Tehran Stock Exchange through the years of 1384 to 1390. In order to analyze investors’ overreaction, we use the relation between current year accruals and the successive year abnormal returns. In measurement of accruals, Sloan model for working capital have been used. Abnormal return is calculated by the difference between actual return of each year and average of two past years return. Results of this study show that in Tehran stock exchange, investors overreact to accrulas and this betoken as accruals anomaly. Accruals anomaly is categorized in market inefficiency studies, because it shows the ability of gaining abnormal return if someone gobble up information. Manuscript profile
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  3 - Investigating the Relationship between Political Uncertainty and Market Irregularities: With Emphasis on the Risky Information Environment
  Hossin Sharifirad negar Khosravipoor sina kheradyar Mohammadreza Vatanparast
  10.22034/amfa.2021.1927600.1581
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