CHEN, SHUPING; SHEVLIN, TERRY; TONG, YEN H. - In: Journal of Accounting Research 45 (2007) 1, pp. 1-40
We examine whether accrual earnings quality is a priced information risk factor in a dividend change setting. We define information risk as the probability that firm-specific financial statement information pertinent to investor pricing decisions is of low precision, and use the factor-mimicking...
