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《Journal of Northeast Agricultural University(Social Science Edition)》 2012-05
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Empirical Research of Institutional Investors Holding Share Effects on Accrual Anomaly

Lv Xianping,Lin Yan,Li Wei(Northeast Agricultural University,Harbin Heilongjiang 150030)  
This paper,mainly on China's A stock market 2009-2011 listed companies as samples,firstly,examines the differences between accounting accrual and cash flow,and then carries out the arbitrage for all samples,institutional investors holding shares and not institutional investors holding shares samples according to Sloan(1996)research method.The conclusion is that though institutional investors can't eliminate accrual anomaly,to some extent weaken accrual anomaly.
【CateGory Index】: F832.51;F224
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