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Going, Going, Gone? The Apparent Demise of the Accruals Anomaly

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References

2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
1989Post-Earnings-Announcement Drift: Delayed Price Response or Risk Premium?2,314 cited
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2004The Adaptive Markets Hypothesis1,708 cited
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2001The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors1,120 cited
2001The Mispricing of Abnormal Accruals1,116 cited
2003Accrued Earnings and Growth: Implications for Future Profitability and Market Mispricing748 cited
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1999The Delisting Bias in CRSP's Nasdaq Data and Its Implications for the Size Effect545 cited
n.d.Slow Moving Capital464 cited
2010Accounting anomalies and fundamental analysis: A review of recent research advances460 cited
2004Value-Glamour and Accruals Mispricing: One Anomaly or Two?402 cited
2006Why is the accrual anomaly not arbitraged away? The role of idiosyncratic risk and transaction costs

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383 cited

2003Investor Sophistication and the Mispricing of Accruals375 cited

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