Results 81 to 90 of about 15,769 (195)
The Accrual Anomaly: Risk or Mispricing? [PDF]
We document considerable return comovement associated with accruals after controlling for other common factors. An accrual-based factor-mimicking portfolio has a Sharpe ratio of 0.16, higher than that of the market factor or the SMB and HML factors of ...
Hou, Kewei +2 more
core
Explaining earnings persistence: a threshold autoregressive panel unit root approach [PDF]
This paper proposes a reassessment to the hypothesis that the persistence of current earnings performance is decreasing in the magnitude of the accrual component of earnings and increasing in the magnitude of the cash flow component of earnings. For this
Galimberti, Jaqueson Kingeski +1 more
core
Unexpected Accruals and Conditional Accounting Conservatism
, 2007 This paper examines the impact of management discretion over accruals on conditional accounting conservatism, defined as the tendency of accountants to recognize bad news on a timelier basis than good news.
Jinhan Pae
core +1 more source
Do short-sellers arbrtrage accrual-based return anomalies? [PDF]
We find a positive association between short-selling and accruals, and between short-selling and NOA, during 1988-2003. The accrual and NOA return anomalies are asymmetric. The absolute value of mean abnormal returns is larger for high-accrual firms than
Teoh, Siew Hong +2 more
core
DAMPAK MANAJEMEN LABA TERHADAP RELEVANSI INFORMASI AKUNTANSI: BUKTI EMPIRIS DARI INDONESIA
Jurnal Akuntansi dan Keuangan, 2006 This research provides the relevant of accounting information and the effect for earnings management practice. Two financial information that used in this research are earnings and book value.
Hadri Kusuma
doaj
The University of Kansas Cancer Center (KUCC), an NCI designated comprehensive cancer center. [PDF]
Mol Cancer, 2023 Sun W, Streeter N, McGuirk J, Jensen R.
europepmc +1 more source
An Investigation into Audit Quality in Libya [PDF]
There are a number of audited companies in Libya which have gone into bankruptcy between 1995 and 2005. Therefore, there is a significant question about the audit quality situation in Libya.
Agbara, Abdelmeneim Hassan
core +2 more sources
Financial reporting quality of ESG firms listed in China. [PDF]
PLoS One, 2023 Wu M, Abeysekera I.
europepmc +1 more source
Quantifying the impact of the COVID-19 pandemic on cancer center clinical trial operations. [PDF]
JNCI Cancer Spectr, 2023 George TJ +15 more
europepmc +1 more source