TAILIEUCHUNG - Accounting Anomalies and Fundamental Analysis: A Review of Recent Research Advances

The variables measuring the independence and financial expertise of the board and audit committees, the CEO’s influence on the board, and data on auditors’ fees were hand collected from the latest proxy statement dated before the announcement date of a restatement. We measure these variables before the restatement announcement because firms may change the structure of their board or audit committee or replace their CEOs after restating their If the data on audit and nonaudit fees are not reported in that proxy, we obtained them from the next year’s proxy statement because these data were not required to be disclosed in proxy statements filed before February 5, 2001. We. | Title Page Author Identifier Page Abstract Accounting Anomalies and Fundamental Analysis À T í T 1 T 1 Á I A Review of Recent Research Advances Scott Richardson Barclays Global Investors irem Tuna London Business School ituna@london. edu Peter Wysocki University of Miami School of Business Administration pwysocki@ September 2009 Comments welcomed. Abstract This paper surveys recent research advances in the areas of accounting anomalies fundamental analysis. We use investor forecasting activity as an organizing framework for the three main parts of our survey. The first part of the survey highlights recent research advances. The second part presents findings from a questionnaire given to investment professionals and academics on the topics of fundamental analysis and anomalies research. The final part outlines several new empirical techniques for evaluating accounting anomalies and suggests directions for future research. JEL classification G12 G14 M41 Key words Accruals Anomalies Forecasting Fundamental analysis Market efficiency Risk Manuscript Accounting Anomalies and Fundamental Analysis A Review of Recent Research Advances September 2009 Abstract This paper surveys recent research advances in the areas of accounting anomalies fundamental analysis. We use investor forecasting activity as an organizing framework for the three main parts of our survey. The first part of the survey highlights recent research advances. The second part presents findings from a questionnaire given to investment professionals and academics on the topics of fundamental analysis and anomalies research. The final part outlines several new empirical techniques for evaluating accounting anomalies and suggests directions for future research. JEL classification G12 G14 M41 Key words Accruals Anomalies Forecasting Fundamental analysis Market efficiency Risk 1. Introduction Objective The editors of the Journal of Accounting and Economics gave us

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