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Keywords: G41
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Journal Articles
International Journal of Accounting and Information Management (2026) 34 (1): 57–87.
Published: 26 November 2024
... conflict USA and China G11 G15 G41 With the evolution of modern financial markets, many classic financial theories failed to provide satisfactory explanation for several market anomalies. One example of such an anomaly is the equity premium puzzle (Mehra and Prescott, 1985 ; De Long et...
Journal Articles
Maria Elisabete Neves, Mário Abreu Pinto, Carla Manuela de Assunção Fernandes, Elisabete Fátima Simões Vieira
International Journal of Accounting and Information Management (2021) 29 (5): 698–733.
Published: 07 October 2021
... Growth stocks Value stocks Value-growth spread G11 G15 G41 C32 Graham and Dodd (1934) pioneered making a distinction between value and growth stocks. However, the effective recognition of the concept of growth stocks can be attributed to Price Jr[ 1 ]. (Babson, 1951). Thus, value...
Journal Articles
International Journal of Accounting and Information Management (2020) 28 (1): 22–44.
Published: 08 January 2020
... in earnings distributions Earnings benchmark Prospect theory M41 G18 G41 Regulations containing bright-line tests can induce managerial attempts to avoid the bright-line thresholds to reduce compliance cost (Jiang and Wang, 2008 ; Gao et al., 2009). Presumably, the avoidance...
