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Volumn 44, Issue 2, 2006, Pages 341-350

Discussion of an analysis of the theories and explanations offered for the mispricing of accruals and accrual components

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EID: 33745315034     PISSN: 00218456     EISSN: 1475679X     Source Type: Journal    
DOI: 10.1111/j.1475-679X.2006.00203.x     Document Type: Article
Times cited : (13)

References (13)
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    • The persistence of earnings and cash flows and the role of special items: Implications for the accrual anomaly
    • University of Michigan
    • DECHOW, P. M., AND W. GE. "The Persistence of Earnings and Cash Flows and the Role of Special Items: Implications for the Accrual Anomaly." Working paper, University of Michigan, 2005.
    • (2005) Working Paper
    • Dechow, P.M.1    Ge, W.2
  • 4
    • 33745319384 scopus 로고    scopus 로고
    • Are accruals really mispriced? Evidence from tests of an intertemporal capital asset pricing model
    • Massachusetts Institute of Technology
    • KHAN, M. "Are Accruals Really Mispriced? Evidence from Tests of an Intertemporal Capital Asset Pricing Model." Working paper, Massachusetts Institute of Technology, 2005.
    • (2005) Working Paper
    • Khan, M.1
  • 5
    • 0002507239 scopus 로고    scopus 로고
    • On the robustness of size and book-to-market in cross-sectional regressions
    • KNEZ, P. J., AND M. J. READY. "On the Robustness of Size and Book-to-Market in Cross-Sectional Regressions." The Journal of Finance 52 (1997): 1355-82.
    • (1997) The Journal of Finance , vol.52 , pp. 1355-1382
    • Knez, P.J.1    Ready, M.J.2
  • 6
    • 0000288294 scopus 로고    scopus 로고
    • Capital markets research in accounting
    • KOTHARI, S. P. "Capital Markets Research in Accounting." Journal of Accounting & Economics 31 (2001): 105-231.
    • (2001) Journal of Accounting & Economics , vol.31 , pp. 105-231
    • Kothari, S.P.1
  • 7
    • 13844255442 scopus 로고    scopus 로고
    • Implications of survival and data trimming for tests of market efficiency
    • KOTHARI, S. P.; J. SABINO; AND T. ZACH. "Implications of Survival and Data Trimming for Tests of Market Efficiency." Journal of Accounting & Economics 39 (2005): 129-61.
    • (2005) Journal of Accounting & Economics , vol.39 , pp. 129-161
    • Kothari, S.P.1    Sabino, J.2    Zach, T.3
  • 8
    • 33745299285 scopus 로고    scopus 로고
    • An analysis of the theories and explanations offered for the mispricing of accruals and accrual components
    • this issue
    • KRAFT, A.; A. J. LEONE; AND C. WASLEY. "An Analysis of the Theories and Explanations Offered for the Mispricing of Accruals and Accrual Components." Journal of Accounting Research 44 (2006), this issue.
    • (2006) Journal of Accounting Research , vol.44
    • Kraft, A.1    Leone, A.J.2    Wasley, C.3
  • 9
    • 32044471191 scopus 로고    scopus 로고
    • Why is die accrual anomaly not arbitraged away?
    • University of Washington
    • MASHRUWALA, C.; S. RAJGOPAL; AND T. SHEVLIN. "Why Is die Accrual Anomaly Not Arbitraged Away?" Working paper, University of Washington, 2005.
    • (2005) Working Paper
    • Mashruwala, C.1    Rajgopal, S.2    Shevlin, T.3
  • 10
    • 33947380740 scopus 로고    scopus 로고
    • Distress risk information in accruals
    • The Wharton School
    • NG, J. "Distress Risk Information in Accruals." Working paper, The Wharton School, 2005.
    • (2005) Working Paper
    • Ng, J.1
  • 11
    • 0030305172 scopus 로고    scopus 로고
    • Do stock prices fully reflect information in accruals and cash flows about future earnings?
    • SLOAN, R. "Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?" Accounting Review 71 (1996): 289-315.
    • (1996) Accounting Review , vol.71 , pp. 289-315
    • Sloan, R.1
  • 12
    • 4043166703 scopus 로고    scopus 로고
    • Inside the 'accrual anomaly'
    • Washington University in St. Louis
    • ZACH, T. "Inside the 'Accrual Anomaly'." Working paper, Washington University in St. Louis, 2003.
    • (2003) Working Paper
    • Zach, T.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.