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Keywords: accrual anomaly
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2023) 98 (3): 285–306.
Published: 01 May 2023
... informative about earnings persistence, beyond previously well accepted and readily observable factors. 20 03 2020 01 08 2022 19 08 2022 2023 book-tax differences operating cash flows-to-price mispricing accrual anomaly growth anomaly Substituting Equation (2...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2014) 89 (5): 1673–1701.
Published: 01 September 2014
... as an information intermediary in capital markets. business press accrual anomaly cash flow anomaly mispricing information dissemination information creation The process through which accounting information is impounded into security prices...
