Data truncation bias, loss firms, and accounting anomalies

Accounting Review

Volumn 86, Issue 4, 2011, Pages 1445-1475

  Teoh, Siew Hong ^a   Zhang, Yinglei ^b  

^a UNIVERSITY OF CALIFORNIA   (United States)

^b CHINESE UNIVERSITY OF HONG KONG   (Hong Kong)

Author keywords

Accruals; Anomalies; Behavioral finance; Cash flows from operations; Data trimming; Free cash flows; Market efficiency; Net operating assets; Truncation bias

Indexed keywords

EID: 80052506982     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: 10.2308/accr-10032     Document Type: Article

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