The Pricing Ability of Accruals in Taiwan Stock Market
碩士 === 國立中正大學 === 財務金融系研究所 === 107 === This study explores whether accruals has pricing ability in Taiwan stock market. It means whether accruals have predictive ability on future stock returns. We use Sloan(1996) method to calculate Accruals(ACC). After sorting accruals, we construct a zero-investm...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2019
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| Online Access: | http://ndltd.ncl.edu.tw/handle/yychfe |