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Investor Sophistication and the Mispricing of Accruals

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References

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2001Do Analysts and Auditors Use Information in Accruals?752 cited
2000Investor Sophistication and Patterns in Stock Returns after Earnings Announcements746 cited
2004Why constrain your mutual fund manager?569 cited

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2003Arbitrage risk and the book-to-market anomaly518 cited

Cited by

2006Why is the accrual anomaly not arbitraged away? The role of idiosyncratic risk and transaction costs383 cited
2004Do institutional investors exploit the post-earnings announcement drift?351 cited
2004How Informed Are Actively Trading Institutional Investors? Evidence from Their Trading Behavior before a Break in a String of Consecutive Earnings Increases317 cited
2011The Accrual Anomaly: Risk or Mispricing?259 cited
2011Going, Going, Gone? The Apparent Demise of the Accruals Anomaly240 cited
2007Are accruals mispriced? Evidence from tests of an Intertemporal Capital Asset Pricing Model208 cited
2006An Analysis of the Theories and Explanations Offered for the Mispricing of Accruals and Accrual Components187 cited
2006The Persistence of the Accruals Anomaly*177 cited
2013Earnings Manipulation and Expected Returns157 cited
2009The Association between Management Earnings Forecast Errors and Accruals149 cited
2013The Fair Value of Cash Flow Hedges, Future Profitability, and Stock Returns124 cited
2008The Association Between Management Earnings Forecast Errors and Accruals117 cited
2017Defining, Measuring and Modeling Accruals: A Guide for Researchers114 cited
2012Does Recognition versus Disclosure Affect Value Relevance? Evidence from Pension Accounting110 cited
2009Transient Institutional Ownership and CEO Contracting109 cited
2017The Business Case for Sustainability Reporting: Evidence from Stock Market Reactions107 cited