Chichernea, Doina C.; Holder, Anthony D.; Jie (Diana) Wei - In: Managerial Finance 38 (2012), pp. 1106-1133
Purpose – The purpose of this paper is to investigate the connection between the accrual quality and the growth/value characteristics (and their return premia) at firm level. Design/methodology/approach – The paper employs a battery of univariate and multivariate cross-sectional tests....