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1-2 of 2
Keywords: accrual anomaly
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Journal Articles
Journal of International Accounting Research 1–26.
Published: 21 May 2024
...Kuei-Fu Li; Yi-Ping Liao ABSTRACT This study proposes that information on key audit matters (KAMs) improves investors’ ability to efficiently understand the valuation implications of accruals, and thereby mitigate the accrual anomaly, and demonstrates supporting evidence based on a sample...
Journal Articles
Journal of International Accounting Research (2014) 13 (1): 61–90.
Published: 01 May 2014
...Elizabeth A. Gordon; Karin A. Petruska; Minna Yu ABSTRACT We investigate the role of analysts' cash flow forecasts in mitigating the accrual anomaly in an international setting. Based on a sample from 20 world market economies, we find less market overestimation of the accrual component...
