Results 261 to 270 of about 44,990 (309)
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Accounting & Finance, 2019
AbstractWe examine the information content of high accruals momentum defined as a string of high discretionary accruals for four consecutive years. We find that firms that consistently report high levels of discretionary accruals experience low subsequent returns.
Xiaoting Hao, Juwon Jang, Eunju Lee
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AbstractWe examine the information content of high accruals momentum defined as a string of high discretionary accruals for four consecutive years. We find that firms that consistently report high levels of discretionary accruals experience low subsequent returns.
Xiaoting Hao, Juwon Jang, Eunju Lee
openaire +1 more source
Modelling the Accruals Process and Assessing Unexpected Accruals
SSRN Electronic Journal, 2009This paper formalises the accruals process to model both normal and abnormal accruals under clean surplus accounting. Based on theoretically derived abnormal accruals, I assess the ability of unexpected accruals extracted from the empirical Jones-type models in detecting earnings management.
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Debt covenant violation and manipulation of accruals
Journal of Accounting and Economics, 1994Mark L Defond
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Accruals, cash flows, and operating profitability in the cross section of stock returns
Journal of Financial Economics, 2016Ray Ball, Joseph Gerakos
exaly
The pricing of discretionary accruals
Journal of Accounting and Economics, 1996Laurence van Lent
exaly
Defining, measuring, and modeling accruals: a guide for researchers
Review of Accounting Studies, 2018Chad R Larson +2 more
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Going, Going, Gone? The Apparent Demise of the Accruals Anomaly
Management Science, 2011Jeremiah Green, John R M Hand
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