... operating cash flows-to-price mispricing accrual anomaly growth anomaly Prior research relates book-tax differences (BTDs) to future returns (e.g., Chaney and Jeter 1994 ; Lev and Nissim 2004 ; Hanlon 2005 ; Weber 2009 ; Chi, Pincus, and Teoh 2014 ) and suggests that taxable income provides...

... have no influence or could increase mispricing. business press accrual anomaly cash flow anomaly mispricing information dissemination information creation The process through which accounting information is impounded into security...