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A Tale of Two Strategies: Cash Flow, Accruals and the Role of Investor Sentiment

https://doi.org/10.2139/ssrn.1327769
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15/15 checkable references clean · checked 2026-08-27

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.

3 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 15 checked references that resolve
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FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY
resolves10.2307/2998540
Estimating and Testing Linear Models with Multiple Structural Changes
resolves10.1002/jae.659
Computation and analysis of multiple structural change models
resolves10.1111/j.1540-6261.2006.00885.x
Investor Sentiment and the Cross‐Section of Stock Returns
resolves10.2308/accr.2001.76.1.27
Accruals and the Prediction of Future Cash Flows
resolves10.1111/1540-6261.00538
Evidence of Information Spillovers in the Production of Investment Banking Services
resolves10.1111/j.1540-6261.1997.tb03808.x
On Persistence in Mutual Fund Performance
resolves10.2308/accr.2006.81.5.1151
Evidence of the Abnormal Accrual Anomaly Incremental to Operating Cash Flows
resolves10.1111/1475-679X.00041
Errors in Estimating Accruals: Implications for Empirical Research
resolves10.1016/0165-4101(94)90016-7
Accounting earnings and cash flows as measures of firm performance
resolves10.2139/ssrn.715563
The Persistence of Earnings and Cash Flows and the Role of Special Items: Implications for the Accrual Anomaly
resolves10.2308/accr.2004.79.2.355
Value-Glamour and Accruals Mispricing: One Anomaly or Two?
resolves10.1016/0304-405x(93)90023-5
Common risk factors in the returns on stocks and bonds
resolves10.2139/ssrn.417781
Inside the 'Accrual Anomaly'
resolves10.1002/9781118673621.ch9
Risk‐adjusted Return
The 3 references without a DOI — listed, not checked
no DOI — not checkedInvestor Sentiment, Accruals Anomaly, and Accruals Management
no DOI — not checkedAn Examination of the Effects of Investor Sophistication on the Pricing of Accruals and Cash Flows
no DOI — not checkedref16
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.

checked 2026-08-27 — re-checked daily as this page is visited; titles and statuses come from Crossref and DataCite and are not part of the signed record

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