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1-2 of 2
Keywords: accrual anomaly
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Journal Articles
Journal:
Journal of Financial Reporting
Journal of Financial Reporting (2024) 9 (1): 95–111.
Published: 01 April 2024
...Sami Keskek; Senyo Tse ABSTRACT We investigate changes in analysts’ accrual-related forecast optimism after the disappearance of the accrual anomaly. We find that such optimism persists in the no-anomaly period, particularly when analysts’ incentives are aligned with greater optimism (i.e...
Journal Articles
Journal:
Journal of Financial Reporting
Journal of Financial Reporting (2019) 4 (1): 141–156.
Published: 01 March 2019
...Bradley Lail; Robert C. Lipe; Han S. Yi ABSTRACT Our paper examines inconsistent conclusions regarding the accrual anomaly and demonstrates the importance of aligning regression specifications with hypotheses. Richardson, Sloan, Soliman, and Tuna (2005) conclude that accruals are mispriced...
