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The accrual anomaly: Australian evidence
16 references·10 citing·39 second hop
The accrual anomaly: Australian evidence (2010)The accrual anomaly: Australian evidenceFinancial statement analysis and security valuation (2013)Financial statement analysis …Accrual reliability, earnings persistence and stock prices (2005)Accrual reliability, earnings…Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance (2004)Fees Paid to Audit Firms, Acc…Accrued Earnings and Growth: Implications for Future Profitability and Market Mispricing (2003)Accrued Earnings and Growth: …Inventory Changes and Future Returns (2002)Inventory Changes and Future …Insider Trading, Earnings Quality, and Accrual Mispricing (2002)Insider Trading, Earnings Qua…Errors in Estimating Accruals: Implications for Empirical Research (2002)Errors in Estimating Accruals…The Reversal of Abnormal Accruals and the Market Valuation of Earnings Surprises (2001)The Reversal of Abnormal Accr…The Mispricing of Abnormal Accruals (2001)The Mispricing of Abnormal Ac…Improved Methods for Tests of Long‐Run Abnormal Stock Returns (1999)Improved Methods for Tests of…The Conservatism Principle and the Asymmetric Timeliness of Earnings (1998)The Conservatism Principle an…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings? (1997)Do Stock Prices Fully Reflect…Repeated Accounting Write-Offs and the Information Content of Earnings (1996)Repeated Accounting Write-Off…Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)Do Stock Prices Fully Reflect…Efficient Capital Markets: II (1991)Efficient Capital Markets: IIResearch on the use of financial statement information for forecasting profitability (2018)Research on the use of financ…Investment-related anomalies in Australia: Evidence and explanations (2018)Investment-related anomalies …Accrual management and expected stock returns in India (2018)Accrual management and expect…Idiosyncratic volatility in the Australian equity market (2017)Idiosyncratic volatility in t…The Piotroski F‐score: evidence from Australia (2016)The Piotroski F‐score: eviden…Use of benchmarks in predicting earnings management? (2015)Use of benchmarks in predicti…Percent accruals and the accrual anomaly: Korean evidence (2015)Percent accruals and the accr…Emerging trends in Asia-Pacific finance research: A review of recent influential publications and a research agenda (2015)Emerging trends in Asia-Pacif…Quality investing in an Australian context (2013)Quality investing in an Austr…Dissecting anomalies in the Australian stock market (2012)Dissecting anomalies in the A…Earnings Management During Import Relief Investigations (1991)Common risk factors in the returns on stocks and bonds (1993)Profitability, investment and average returns (2006)A Framework for Understanding and Researching Audit Quality (2011)Detecting Earnings Management (2012)Replicating Anomalies (2018)An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)The effect of international institutional factors on properties of accounting earnings (2000)Performance matched discretionary accrual measures (2005)Separation of Ownership and Control (1983)A Survey of Corporate Governance (1997)Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?* (2004)Recent Developments in Corporate Governance: An Overview (2006)Editor's Choice Digesting Anomalies: An Investment ApproachRisk, Return, and Equilibrium: Empirical Tests (1973)The economic implications of corporate financial reporting (2005)Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research (2010)Managerial Ability and Earnings Quality (2012)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Corporate financing and investment decisions when firms have information that investors do not have (1984)The Cross-Section of Expected Stock Returns (1992)Trading Is Hazardous to Your Wealth: The Common Stock Investment Performance of Individual Investors (2000)Capital markets research in accounting (2001)Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency (1993)Do Investors Trade Too Much? (1999)Managerial Decisions and Long‐Term Stock Price Performance (2000)The Economic Costs of Conflict: A Case Study of the Basque Country (2003)Accounting earnings and cash flows as measures of firm performance (1994)The pricing of discretionary accruals (1996)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Equity Premia as Low as Three Percent? Evidence from Analysts' Earnings Forecasts for Domestic and International Stock Markets (2001)Equity Valuation Using Multiples (2002)Accounting anomalies and fundamental analysis: A review of recent research advances (2010)The market pricing of accruals quality (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Investor Psychology and Asset Pricing (2001)… and the Cross-Section of Expected Returns (2015)
this work references cited by second hop

References

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  • 1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?2,636 cited
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  • 1996Repeated Accounting Write-Offs and the Information Content of Earnings

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474 cited
  • 1998The Conservatism Principle and the Asymmetric Timeliness of Earnings458 cited
  • Cited by

    • 2015Emerging trends in Asia-Pacific finance research: A review of recent influential publications and a research agenda42 cited
    • 2012Dissecting anomalies in the Australian stock market33 cited
    • 2017Idiosyncratic volatility in the Australian equity market29 cited
    • 2016The Piotroski F‐score: evidence from Australia26 cited
    • 2015Percent accruals and the accrual anomaly: Korean evidence23 cited
    • 2018Investment-related anomalies in Australia: Evidence and explanations20 cited
    • 2013Quality investing in an Australian context20 cited
    • 2018Research on the use of financial statement information for forecasting profitability17 cited
    • 2015Use of benchmarks in predicting earnings management?16 cited
    • 2018Accrual management and expected stock returns in India15 cited