...Alexander A. Nezlobin; Richard G. Sloan; Jenny Zha Giedt ABSTRACT A large body of empirical research in accounting investigates the causes and consequences of accruals quality, reaching numerous influential conclusions. Yet little work has been done to systematically evaluate the validity...

... are publicly available from the sources identified in the text. July 2010 August 2012 2013 managerial ability managerial efficiency earnings quality accruals quality We examine the relation between managerial ability and earnings...

... of insider sales, the remainder of this study focuses on insider purchases. In supplemental tests reported later, I provide multivariate analyses of variation in market reactions to Form 4 sales filings. Following Francis et al. (2007 ), I use accruals quality as the main measure of IU, measured...

...Christina A. Mashruwala; Shamin D. Mashruwala ABSTRACT As an alternative way to shed light on the debate over whether accruals quality is a priced risk factor, we examine the effect of seasonality on the pricing of the modified Dechow and Dichev (2002 ) accruals quality measure (AQ). We find...