Mouselli, Sulaiman; Jaafar, Aziz; Goddard, John - In: International Review of Financial Analysis 30 (2013) C, pp. 203-213
The extent to which accruals quality (AQ) is relevant for asset pricing has been debated widely. Prior research in this area has focused almost exclusively on the US. Using UK data, we investigate whether AQ portfolios exhibit evidence of significant mispricing, and whether an AQ factor is...