Discussion of "investor sophistication and the mispricing of accruals"

Review of Accounting Studies

Volumn 8, Issue 2-3, 2003, Pages 277-281

  Bartov, Eli ^a  

^a NEW YORK UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 3843099278     PISSN: 13806653     EISSN: None     Source Type: Journal    
DOI: 10.1023/a:1024469513993     Document Type: Conference Paper

References (9)

1. Ali, A., L. Hwang and M. Trombley. (2000). "Accruals and Future Stock Returns: Tests of Naïve Investor Hypothesis." Journal of Accounting, Auditing, and Finance 15, 161-181.
2. Balsam, S., E. Bartov and C. Marquardt. (2002). "Accruals Management, Investor Sophistication, and Equity Valuation: Evidence from Form 10-Q Filings." Journal of Accounting Research 40, 987-1012.
3. Bartov, E., S. Radhakrishnan and I. Krinsky. (2000). "Investor Sophistication and Patterns in Stock Returns after Earnings Announcements." The Accounting Review 75, 43-64.
4. Bradshaw, M., S. Richardson and R. Sloan. (2001). "Do Analysts and Auditors Use Information in Accruals?" Journal of Accounting Research 39, 45-74.
5. Collins, D. W., G. Gong and P. Hribar. (2003). "Investor Sophistication and the Mispricing of Accruals." Review of Accounting Studies (this issue).
6. Richardson, S. (2003). "Earnings Quality and Short Sellers." Accounting Horizons, supplement, 49-61.
7. Sloan, R. (1996). "Do Stock Prices Reflect Information in Accruals and Cash Flows about Future Earnings?" The Accounting Review 71, 289-306.
8. Shumway, T. (1997). "The Delisting Return Bias in CRSP Data." The Journal of Finance 52, 327-340.
9. Tversky, A. and D. Kahneman. (1974). "Judgment under Uncertainty: Heuristics and Biases." Science 185, 1124-1131.