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Showing 1 to 3 of 3 for “"accrual anomaly"”.

  1. The 2007-2008 financial crisis and accrual anomaly

    Wang, Ye, University of Lethbridge. Faculty of Management2015

    lethbridge

  2. Changes in the Profitability-Growth Relation and the Implications for the Accrual Anomaly

    Li, Meng2013

    … conservatism, earnings management, and the accrual anomaly. However, this study shows that while ΔNOA is negatively related to future profitability from 1967 to 1995, it is positively related to future profitability from 1996 to 2010. The negative effects of ΔNOA on future profitability …

    columbia-diss Repository record

  3. Investor sentiment, institutional investors and the accrual anomaly : an empirical analysis of China's listed companies

    Liu, JinjingMassachusetts Institute of Technology2016

    The accrual anomaly is a phenomenon that investors gain future abnormal returns through accruals-based hedge portfolios. This paper first shows that China's institutional investors have a better understanding of the persistence of accounting accruals and they more accurately assess stock prices, …

    mit Repository record