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Behavioral theories and the pricing of IPOs' discretionary current accruals

Li, Xu - In: Review of quantitative finance and accounting 37 (2011) 1, pp. 87-104

Persistent link: https://www.econbiz.de/10009270646

The market mispricing of special items and accruals: one anomaly or two?

Atwood, T. J.; Xie, Hong - In: Review of accounting & finance 9 (2010) 2, pp. 156-179

Persistent link: https://www.econbiz.de/10003991037

Accrual mispricing : evidence from European sovereign debt crisis

Gonçalves, Tiago; Gaio, Cristina; Lélis, Carlos - In: Research in international business and finance 52 (2020), pp. 1-12

Persistent link: https://www.econbiz.de/10012543282

Assessing the consistency among accounting measures of earnings quality : a study of stocks listed on national stock exchange 500

Munjal, Shikhil; Singh, Gurcharan; Jearth, Palvi - In: International journal of economics and financial issues … 11 (2021) 4, pp. 19-26

Persistent link: https://www.econbiz.de/10012610618

The credibility of earnings announced by new stock companies: accrual and real earnings management

Sosnowski, Tomasz - In: Equilibrium : quarterly journal of economics and … 16 (2021) 3, pp. 661-677

Persistent link: https://www.econbiz.de/10012649555

The earnings management motivation : accrual accounting vs. cash accounting

Goel, Sandeep - In: Australasian accounting business and finance journal : AABF 10 (2016) 3, pp. 48-66

Persistent link: https://www.econbiz.de/10011599067

The Rise of Accruals Seasonality Spread

Choy, Siu Kai; Lobo, Gerald J.; Tan, Yongxian - 2021

We document that historical patterns of accruals seasonality predict future stock returns. Firms with historically … larger accruals in a given quarter of the year earn lower stock returns when those accruals are expected to be announced. The … accruals seasonality spread is significant only in the post-2001 period when there are increased accruals-based arbitrage …

Persistent link: https://www.econbiz.de/10013311326

Earnings Announcement Beta and Accrual of Risk Premium

Chen, Jingjing; Chen, Linda H.; Jiang, George J. - 2021

Earnings announcements present a clear risk to investors and, under rational asset pricing theory, such risk should be consistently priced in stocks. However, we find that stocks with high earnings announcement risk earn significantly higher returns only during months when firms have earnings or...

Persistent link: https://www.econbiz.de/10013237378

Overvalued equity, benchmark beating and unexpected accruals

Coulton, Jeffrey J.; Saune, Naibuka; Taylor, Stephen L. - In: Accounting and finance : journal of the Accounting … 55 (2015) 4, pp. 989-1014

Persistent link: https://www.econbiz.de/10011441367

The changing landscape of accrual accounting

Bushman, Robert M.; Lerman, Alina; Zhang, X. Frank - In: Journal of accounting research 54 (2016) 1, pp. 41-77

Persistent link: https://www.econbiz.de/10011450974