Browsing Enterprise and Innovation by Author "Koerniadi, H"

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Accruals and Cash Flows Anomalies: evidence from the New Zealand Stock Market

Koerniadi, H; Tourani-Rad, A (AUT Faculty of Business, 2005)

This paper investigates the presence of accruals and cash flows anomalies in the New Zealand stock market for the period of 1987 to 2003. There is insignificant evidence of accruals anomaly. We find, however, that the poor ...