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Keywords: Investors’ sentiment
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Journal Articles
Journal of Applied Accounting Research (2018) 19 (4): 500–517.
Published: 12 November 2018
...Francisca Beer; Badreddine Hamdi; Mohamed Zouaoui Purpose The purpose of this paper is to examine whether investors’ sentiment affects accruals anomaly across European countries. Design/methodology/approach The authors estimate the model using Fama–MacBeth regressions. The sample includes...
