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Estimation sample selection for discretionary accruals models

Ecker, Frank; Francis, Jennifer; Olsson, Per; Schipper, … - In: Journal of accounting & economics 56 (2013) 2/3, pp. 190-211

Persistent link: https://www.econbiz.de/10010239128

Is the accrual anomaly a global anomaly?

LaFond, Ryan (contributor) - 2005

This paper investigates the subsequent return implications of accruals within a sample of large, developed, international equity markets and assesses whether similar institutional features account for the accrual anomaly across countries. I investigate the returns implications of accruals in 17...

Persistent link: https://www.econbiz.de/10003745582

Discussion of "Inventory policy, accruals quality and information risk"

Olsson, Per - In: Review of accounting studies 13 (2008) 2/3, pp. 411-417

Persistent link: https://www.econbiz.de/10003745345

Discussion of "analysts' cash flow forecasts and the decline of the accruals anomaly" and "analysts' cash flow forecasts and accrual mispricing"

Ecker, Frank; Schipper, Katherine - In: Contemporary accounting research : a journal of the … 31 (2014) 4, pp. 1171-1190

Persistent link: https://www.econbiz.de/10010482205