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Percent accruals and the accrual anomaly: Korean evidence
16 references·0 citing·44 second hopsampled
Percent accruals and the accrual anomaly: Korean evidence (2015)Percent accruals and the accrual anomaly:…Short Arbitrage, Return Asymmetry, and the Accrual Anomaly (2011)Short Arbitrage, Return Asymm…Accounting anomalies and fundamental analysis: A review of recent research advances (2010)Accounting anomalies and fund…Scale Effects in Capital Markets‐Based Accounting Research (2009)Scale Effects in Capital Mark…The Accrual Anomaly: International Evidence (2007)The Accrual Anomaly: Internat…Dissecting Anomalies (2007)Dissecting AnomaliesWhy is the Accrual Anomaly not Arbitraged Away? The Role of Idiosyncratic Risk and Transaction Costs (2006)Why is the Accrual Anomaly no…Why is the accrual anomaly not arbitraged away? The role of idiosyncratic risk and transaction costs (2006)Why is the accrual anomaly no…The persistence of earnings and cash flows and the role of special items: Implications for the accrual anomaly (2006)The persistence of earnings a…The economic implications of corporate financial reporting (2005)The economic implications of …Scale and the Scale Effect in Market‐based Accounting Research (2003)Scale and the Scale Effect in…Errors in Estimating Accruals: Implications for Empirical Research (2002)Errors in Estimating Accruals…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Accounting earnings and cash flows as measures of firm performance (1994)Accounting earnings and cash …Common risk factors in the returns on stocks and bonds (1993)Common risk factors in the re…Earnings Asan Explanatory Variable for Returns (1991)Earnings Asan Explanatory Var…On cross-sectional analysis in accounting research (1987)On cross-sectional analysis i…Dividend Policy, Growth, and the Valuation of Shares (1961)An Empirical Evaluation of Accounting Income Numbers (1968)The relationship between return and market value of common stocks (1981)Price and return models (1995)The Value Relevance of Intangibles: The Case of Software Capitalization (1998)Equity Valuation and Negative Earnings: The Role of Book Value of Equity (1999)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Risk, Return, and Equilibrium: Empirical Tests (1973)The Cross-Section of Expected Stock Returns (1992)On Persistence in Mutual Fund Performance (1997)Illiquidity and stock returns: cross-section and time-series effects (2002)A five-factor asset pricing model (2014)The Behavior of Stock-Market Prices (1965)Positive Accounting Theory (1985)Consistent Covariance Matrix Estimation with Cross-Sectional Dependence and Heteroskedasticity in Financial Data (1989)Earnings forecasting research: its implications for capital markets research (1993)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)The Theory and Measurement of Business Income (1961)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Capital markets research in accounting (2001)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Earnings management and investor protection: an international comparison (2003)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)Earnings Management through Real Activities Manipulation (2003)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)The theory and practice of econometrics (1986)Econometric Models and Economic Forecasts (1990)The impact of IFRS adoption on the value relevance of book value and earnings (2011)The Cost of Carbon: Capital Market Effects of the Proposed Emission Trading Scheme ( ETS ) (2013)The Value Relevance of Environmental, Social, and Governance Performance: The Brazilian Case (2018)The pricing of discretionary accruals (1996)Performance matched discretionary accrual measures (2005)Detecting Earnings Management (2012)What Drives Stock Price Movements? (2013)The Determinants and Consequences of Information Acquisition via EDGAR (2014)Do Weather-Induced Moods Affect the Processing of Earnings News? (2016)Asset Growth and the Cross‐Section of Stock Returns (2008)Hedging Climate Change News (2019)Firm‐Level Climate Change Exposure (2023)
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References

  • 1993Common risk factors in the returns on stocks and bonds26,615 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
  • 2002Errors in Estimating Accruals: Implications for Empirical Research1,683 cited
  • 2007Dissecting Anomalies1,573 cited
  • 1991Earnings Asan Explanatory Variable for Returns1,017 cited
  • 1987On cross-sectional analysis in accounting research541 cited
  • 2010Accounting anomalies and fundamental analysis: A review of recent research advances460 cited
  • 2009Scale Effects in Capital Markets‐Based Accounting Research453 cited
  • 2006Why is the accrual anomaly not arbitraged away? The role of idiosyncratic risk and transaction costs383 cited
  • 2006The persistence of earnings and cash flows and the role of special items: Implications for the accrual anomaly369 cited
  • 2007The Accrual Anomaly: International Evidence322 cited
  • 2011Short Arbitrage, Return Asymmetry, and the Accrual Anomaly279 cited
  • 2006Why is the Accrual Anomaly not Arbitraged Away? The Role of Idiosyncratic Risk and Transaction Costs

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279 cited
  • 2003Scale and the Scale Effect in Market‐based Accounting Research252 cited
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