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Keywords: non-current accruals
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Journal Articles
Accounting Horizons (2017) 31 (1): 1–22.
Published: 01 March 2017
... overall future stock returns of the lowest accruals portfolio while reinforcing the cash flows anomaly. Among accruals components, accounts payable, depreciation, and non-current accruals capture their declining economic fundamentals and drive away the accruals anomaly. Additionally, we document...