This paper examines the relationship between accrual components and stock trading costs in China and finds that both … abnormal and normal accruals are associated with these costs. Moreover, negative accruals, both abnormal and normal, have a … greater influence on stock trading costs than positive accruals because of short-selling constraints in the Chinese stock …

tool to assess earnings quality based on accrual rates. This allows regulators and standard-setters to provide more …

Using a battery of look-ahead-bias free measures of accruals quality (AQ), we find a strong and long lasting negative …

and earnings manipulation, the downward payoff of loser stocks with high accruals largely drives the accrual …We establish a robust link between momentum and accruals. Momentum profitability is mostly concentrated in firms with … high accruals. Cross-sectional characteristics of momentum previously documented do not subsume the effect of accruals on …