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The Effect of Fundamental Risk on the Market Pricing of Accruals Quality

https://doi.org/10.1177/0148558x0802300403
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19/19 checkable references clean · checked 2026-08-09

Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.

5 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.

The 19 checked references that resolve
resolves10.2307/2491093
The Effect of the Set of Comparable Firms on the Accuracy of the Price-Earnings Valuation Method
resolves10.1111/0022-1082.00384
Equity Premia as Low as Three Percent? Evidence from Analysts' Earnings Forecasts for Domestic and International Stock Markets
resolves10.2139/ssrn.911587
Is Accruals Quality a Priced Risk Factor?
resolves10.2308/accr.2002.77.s-1.35
The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
resolves10.1023/B:RAST.0000028186.44328.3f
Implied Equity Duration: A New Measure of Equity Risk
resolves10.1111/j.1475-679X.2006.00214.x
Taxes, Leverage, and the Cost of Equity Capital
resolves10.2308/accr.2004.79.1.73
PE Ratios, PEG Ratios, and Estimating the Implied Expected Rate of Return on Equity Capital
resolves10.2308/accr.2005.80.2.501
An Evaluation of Accounting-Based Measures of Expected Returns
resolves10.1016/S0304-405X(96)00896-3
Industry costs of equity
resolves10.2308/accr.2004.79.4.967
Costs of Equity and Earnings Attributes
resolves10.1016/j.jacceco.2004.06.003
The market pricing of accruals quality
resolves10.1111/1475-679X.00007
Toward an Implied Cost of Capital
resolves10.1023/A:1027378728141
Inferring the Cost of Capital Using the Ohlson–Juettner Model
resolves10.1111/j.1475-679X.2007.00259.x
The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management
resolves10.1007/s11142-005-1528-2
Information Uncertainty and Expected Returns
resolves10.1111/1475-679X.00042
Equity Valuation Using Multiples
resolves10.1007/s11142-005-1535-3
Expected EPS and EPS Growth as Determinantsof Value
resolves10.1506/8M44-W1DG-PLG4-8E0M
Earnings Quality and the Equity Risk Premium: A Benchmark Model*
resolves10.1111/j.1540-6261.2006.00831.x
Information Uncertainty and Stock Returns
The 5 references without a DOI — listed, not checked
no DOI — not checkedbibr2-0148558X0802300403
no DOI — not checked“Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research”
no DOI — not checked“Properties of Implied Cost of Capital Using Analysts' Forecasts”
no DOI — not checked“International Differences in Cost of Equity: Do Legal Institutions and Securities Regulation Matter?”
no DOI — not checked“Financial Reporting Quality and Idiosyncratic Return Volatility over the Last Four Decades”
What this badge says. CiteStamped means the CHECKABLE references of this work were clean at the dated check: each resolved to a known work in a public registry, and none carried a retraction notice at that time. It says nothing about the quality, findings, or importance of the work itself, and nothing about references deposited without a DOI.

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