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1. Are Accruals Mispriced? Evidence from Sweden
D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringSammanfattning : We investigate whether Sloan's (1996) accrual-based trading strategy extended with discretionary accrual measures could be applied to the Swedish market in 1998-2010. To increase the strength of our conclusions, we base our study on two alternative measures of discretionary accruals: the widely used Modified Jones (Dechow et al. LÄS MER
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