Trejo-Pech, Carlos J.; Weldon, Richard N.; House, Lisa A.; … - In: Agribusiness 25 (2009) 4, pp. 520-533
This study introduces the accrual anomaly problem in the agribusiness literature. The authors document the accrual anomaly, introduced by Sloan (1996) for the complete U.S. market, in the food supply chain. A mimicked risk-free trading strategy shorting high accrual agribusinesses and longing...