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Earnings management, audit adjustments, and the financing of corporate acquisitions : evidence from China

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Predicting stock market returns with aggregate discretionary accruals

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Predicting Stock Market Returns with Aggregate Discretionary Accruals

Kang, Qiang - 2010

We find that the positive relation between aggregate accruals and one-year-ahead market returns documented in Hirshleifer, Hou and Teoh [2009] is driven by discretionary accruals but not normal accruals. The return forecasting power of aggregate discretionary accruals is robust to choices of...

Persistent link: https://www.econbiz.de/10013147086