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Impact of upward and downward earnings management on stock returns
Ali, Asgar; Bansal, Manish - In: South Asian journal of business studies 12 (2023) 2, pp. 202-219
Persistent link: https://www.econbiz.de/10014305535
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Accruals and future performance : can it be attributed to risk?
Momente’, Francesco; Reggiani, Francesco; Richardson, … - In: Review of accounting studies 20 (2015) 4, pp. 1297-1333
Persistent link: https://www.econbiz.de/10011396615
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The predictive power of investment and accruals
Lewellen, Jonathan; Resutek, Robert J. - In: Review of accounting studies 21 (2016) 4, pp. 1046-1080
Persistent link: https://www.econbiz.de/10011613033
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The accrual anomaly in the Greek stock market
Papanastasopoulos, Georgios A.; Tsalas, Andreas I.; … - In: Investment management and financial innovations 13 (2016) 2, pp. 322-333
Persistent link: https://www.econbiz.de/10011665669
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Time-varying risk, mispricing attributes, and the accrual premium
Simlai, Prodosh E. - In: International review of financial analysis 48 (2016), pp. 150-161
Persistent link: https://www.econbiz.de/10011624452
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Information asymmetry and the accrual anomaly
Park, Sang Hyun; Han, Ingoo; Lee, Jaywon; Kim, Boyoung - In: Asia-Pacific journal of financial studies 47 (2018) 4, pp. 571-597
Persistent link: https://www.econbiz.de/10012009571
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Managerial discretion in accruals and informational efficiency
Perotti, Pietro; Windisch, David - In: Journal of business finance & accounting : JBFA 44 (2017) 3/4, pp. 375-416
Persistent link: https://www.econbiz.de/10011723397
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Accrual reversals, earnings and stock returns
Allen, Eric J.; Larson, Chad R.; Sloan, Richard G. - In: Journal of accounting & economics 56 (2013) 1, pp. 113-129
Persistent link: https://www.econbiz.de/10009774829
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Earnings quality measures and excess returns
Perotti, Pietro; Wagenhofer, Alfred - In: Journal of business finance & accounting : JBFA 41 (2014) 5/6, pp. 545-571
Persistent link: https://www.econbiz.de/10010404078
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Accrual Reversals, Earnings and Stock Returns
Allen, Eric J. - 2015
demonstrate that the majority of these accrual reversals relate to ‘good' accruals that: (i) correctly anticipate future benefits … of accruals related to firm growth and accrual estimation error …We document pervasive evidence of reversals in firm-level working capital accruals over adjacent fiscal years. We …
Persistent link: https://www.econbiz.de/10013039311