-based measures, both performance-adjusted discretionary total and current accruals as proxies for earnings management, and a measure …

indicates that the lower persistence of accruals extends to accruals that are unrelated to accounting distortions. I, however …, find that the growth and accounting distortion components of accruals are not isolated. Growth may provide a context where … distortion components of accruals is affected by firm growth and agency cost factors, such as free cash flows, leverage, and …

="CR28">1996</CitationRef>) who documents that differential levels of accruals impact future earnings performance. This … accruals via fundamental financial analysis. Additionally, we refine the measurement of lines of business—consistent with the …

We document considerable return comovement associated with accruals after controlling for other common factors. An … factors of Fama and French. According to rational frictionless asset pricing models, the ability of accruals to predict …

The aim of this study is to determine whether accruals have information value beyond that provided by isolated current … obtained with the cash flows model. We also regress the decrease in prediction errors brought about by the addition of accruals …

paper analyzes the effects of accounting accruals on firms’ future performance in the U.K. stock market. Findings reveal a … strong negative association of accruals with future profitability and stock returns. The effect of accruals on future …

We find a positive association between short-selling and accruals during 1988-2003. Short arbitrage occurs primarily …