The countercyclical long-term operating accrual-based trading strategy in the Stoxx Europe 600 index: The importance of asset and liability components

• Alberto Sandoval †,

  † Deceased.

  Roles Data curation, Formal analysis, Project administration, Writing – original draft, Writing – review & editing

  Affiliation Department of Finance, United International Business Schools, Madrid, Spain

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• Javier Márquez ,

  Roles Conceptualization, Data curation, Writing – original draft, Writing – review & editing

  * E-mail: jmarquez@comillas.edu

  Affiliation Department of Finance, Universidad Pontificia Comillas, Madrid, Spain

  https://orcid.org/0000-0002-2032-4761

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• Ignacio Cervera

  Roles Conceptualization, Formal analysis, Writing – original draft, Writing – review & editing

  Affiliation Department of Finance, Universidad Pontificia Comillas, Madrid, Spain

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