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Keywords: accruals
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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...
