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Keywords: accruals
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Journal Articles
Accounting Horizons (2011) 25 (4): 811–836.
Published: 01 December 2011
...Linna Shi; Huai Zhang SYNOPSIS This paper investigates the difference between two widely used measures of accruals and their differential impact on accrual strategy returns. The two measures are accruals computed using consecutive changes in the balance sheet items and accruals computed...