Reference health

Accrual Anomaly and Idiosyncratic Risk in Emerging Capital Market

https://doi.org/10.2139/ssrn.3783074
CiteStamped reference-health badge
113/113 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.

26 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 113 checked references that resolve
resolves10.1111/j.1540-6261.2005.00750.x
Does Idiosyncratic Risk Really Matter?
resolves10.1017/s002210900000274x
Idiosyncratic Volatility and the Cross Section of Expected Returns
resolves10.1016/s0165-4101(00)00012-4
The effect of international institutional factors on properties of accounting earnings
resolves10.1016/0304-405x(81)90018-0
The relationship between return and market value of common stocks
resolves10.1016/0304-405x(83)90031-4
The relationship between earnings' yield, market value and return for NYSE common stocks
resolves10.1017/s0022109012000543
Aggregate Idiosyncratic Volatility
resolves10.1016/j.ribaf.2016.01.011
Idiosyncratic volatility and stock returns: Evidence from the MILA
resolves10.1016/j.jbankfin.2012.09.004
Incomplete information, idiosyncratic volatility and stock returns
resolves10.1111/j.1540-6261.1988.tb03952.x
Debt/Equity Ratio and Expected Common Stock Returns: Empirical Evidence
resolves10.2139/ssrn.2022442
Passive Aggressive: Index-Linked Securities and Individual Investors
resolves10.1111/fima.12057
High Idiosyncratic Volatility and Low Returns: A Prospect Theory Explanation
resolves10.1016/0304-405x(76)90024-6
The pricing of commodity contracts
resolves10.1111/j.1540-6261.2011.01681.x
A Unified Theory of Tobin's  <i>q</i> , Corporate Investment, Financing, and Risk Management
resolves10.1016/j.irfa.2015.09.005
Liquidity costs, idiosyncratic volatility and expected stock returns
resolves10.1016/j.jacceco.2006.03.004
The relation between corporate financing activities, analysts’ forecasts and stock returns
resolves10.2139/ssrn.1126022
The Role of Accruals in Predicting Future Cash Flows and Stock Returns
resolves10.2139/ssrn.1364530
Is Idiosyncratic Risk Priced? The International Evidence
resolves10.2139/ssrn.221548
An Analysis of the Relation between the Stewardship and Valuation Roles of Earnings
resolves10.1016/s1094-2025(03)00057-7
Idiosyncratic risk and aggregate employment dynamics
resolves10.1093/rfs/hhl039
Can Growth Options Explain the Trend in Idiosyncratic Risk?
resolves10.1111/1468-5957.00185
The Association Between Operating Cash Flows and Dividend Changes: An Empirical Investigation
resolves10.1017/s002210901200018x
Idiosyncratic Return Volatility and the Information Quality Underlying Managerial Discretion
resolves10.1016/j.jfineco.2011.08.009
Investment-cash flow sensitivity cannot be a good measure of financial constraints: Evidence from the time series
resolves10.1016/s0304-3932(01)00106-4
Idiosyncratic risk and the equity premium: evidence from the consumer expenditure survey
resolves10.1016/j.jacceco.2010.01.002
Accrual-based and real earnings management activities around seasoned equity offerings
resolves10.1016/j.irfa.2014.10.002
The conditional pricing of systematic and idiosyncratic risk in the UK equity market
resolves10.1016/j.physa.2008.02.052
Idiosyncratic risk in the Dow Jones Eurostoxx50 Index
resolves10.2139/ssrn.278848
Investor Psychology in Capital Markets: Evidence and Policy Implications
resolves10.1016/j.jacceco.2010.09.001
Understanding earnings quality: A review of the proxies, their determinants and their consequences
resolves10.2308/accr.2002.77.s-1.35
The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
resolves10.1016/S0165-4101(98)00020-2
The relation between earnings and cash flows
resolves10.1111/j.1475-679x.2008.00283.x
The Persistence and Pricing of the Cash Component of Earnings
resolves10.1016/j.jfineco.2014.10.010
A five-factor asset pricing model
resolves10.1111/j.1540-6261.2007.01228.x
Corporate Governance, Idiosyncratic Risk, and Information Flow
resolves10.2307/2491282
The Ability of Earnings to Predict Future Earnings and Cash Flow
resolves10.2139/ssrn.414141
Accounting Anomalies and Information Uncertainty
resolves10.1016/j.jacceco.2004.06.003
The market pricing of accruals quality
resolves10.2308/accr.2004.79.4.967
Costs of Equity and Earnings Attributes
resolves10.1016/j.jacceco.2008.11.008
Earnings persistence
resolves10.1016/j.jfineco.2008.02.003
Idiosyncratic risk and the cross-section of expected stock returns
resolves10.1111/1540-6261.00555
Idiosyncratic Risk Matters!
resolves10.1016/j.jfineco.2004.10.006
Prospect theory, mental accounting, and momentum
resolves10.1016/j.jfineco.2009.11.005
Ownership concentration, foreign shareholding, audit quality, and stock price synchronicity: Evidence from China
resolves10.1017/s0022109014000027
On the Relation between EGARCH Idiosyncratic Volatility and Expected Stock Returns
resolves10.1016/0304-405X(95)00868-F
Commonality in the determinants of expected stock returns
resolves10.1016/0165-4101(90)90043-4
Effectiveness of accounting-based dividend covenants
resolves10.1016/j.jfineco.2007.11.009
Accruals, cash flows, and aggregate stock returns☆
resolves10.1111/1475-679x.00041
Errors in Estimating Accruals: Implications for Empirical Research
resolves10.1016/j.ememar.2013.08.005
Financial market liberalization and the pricing of idiosyncratic risk
resolves10.1016/j.jbusres.2014.11.025
Herd behavior and idiosyncratic volatility
resolves10.4236/jmf.2012.23028
Do Idiosyncratic Risks in Multi-Factor Asset Pricing Models Really Contain a Hidden Non-Diversifiable Factor? A Diagnostic Testing Approach
resolves10.1017/s0022109009090073
The Information Content of Idiosyncratic Volatility
resolves10.1016/j.adiac.2008.08.011
The association between corporate governance and earnings quality: Further evidence using the GOV-Score
resolves10.2307/2491047
Earnings Management During Import Relief Investigations
resolves10.2307/1914185
Prospect Theory: An Analysis of Decision under Risk
resolves10.1016/j.sbspro.2014.06.030
The Risk of Earnings Quality Impairment
resolves10.1016/j.jacceco.2004.02.002
Do institutional investors exploit the post-earnings announcement drift?
resolves10.1016/j.jbankfin.2013.02.034
Impact of idiosyncratic volatility on stock returns: A cross-sectional study
resolves10.1016/j.pacfin.2015.02.006
Percent accruals and the accrual anomaly: Korean evidence
resolves10.1023/A:1008288519675
Alternative Liquidity Measures and Stock Returns
resolves10.2139/ssrn.871750
Agency Theory of Overvalued Equity as an Explanation for the Accrual Anomaly
resolves10.1016/j.jacceco.2010.09.003
Implications for GAAP from an analysis of positive research in accounting
resolves10.1016/j.irfa.2015.06.001
Earnings forecasts and idiosyncratic volatilities
resolves10.1016/j.jcorpfin.2016.07.005
Dividend initiations, increases and idiosyncratic volatility
resolves10.1506/c6wa-y05n-0038-cxtb
The Persistence of the Accruals Anomaly*
resolves10.15388/ekon.2010.0.964
MULTIFACTOR ASSET PRICING ANALYSIS OF THE BALTIC STOCK MARKET
resolves10.2307/1924119
The Valuation of Risk Assets and the Selection of Risky Investments in Stock Portfolios and Capital Budgets
resolves10.1016/j.jhe.2010.06.001
Idiosyncratic risk, market risk and correlation dynamics in the US real estate investment trusts
resolves10.1016/j.econlet.2016.09.015
Time-inconsistent preferences, investment and asset pricing
resolves10.1016/0165-4101(90)90066-d
The incremental information content of cash-flow components
resolves10.1016/j.jbankfin.2015.08.014
The idiosyncratic volatility anomaly: Corporate investment or investor mispricing?
resolves10.1111/j.1540-6261.1952.tb01525.x
PORTFOLIO SELECTION*
resolves10.1016/j.jacceco.2006.04.004
Why is the accrual anomaly not arbitraged away? The role of idiosyncratic risk and transaction costs
resolves10.1086/422627
Arbitrage Risk and Post‐Earnings‐Announcement Drift
resolves10.1111/j.1540-6261.1987.tb04565.x
A Simple Model of Capital Market Equilibrium with Incomplete Information
resolves10.1111/j.1540-6261.1985.tb02362.x
Dividend Policy under Asymmetric Information
resolves10.1016/s0304-405x(00)00071-4
The information content of stock markets: why do emerging markets have synchronous stock price movements?
resolves10.1111/j.1540-6261.1984.tb03646.x
The Capital Structure Puzzle
resolves10.1111/j.1467-629x.2010.00384.x
Idiosyncratic volatility and cross‐sectional stock returns in Southeast Asian stock markets
resolves10.1016/j.intfin.2013.09.002
Does idiosyncratic volatility matter in emerging markets? Evidence from China
resolves10.1016/j.iref.2014.12.012
Assessing the idiosyncratic risk and stock returns relation in heteroskedasticity corrected predictive models using quantile regression
resolves10.1111/0022-1082.00188
Herding and Feedback Trading by Institutional and Individual Investors
resolves10.1111/0022-1082.00072
Are Investors Reluctant to Realize Their Losses?
resolves10.24034/j25485024.y2012.v16.i1.2318
THE DETERMINANT FACTORS OF EARNINGS QUALITY AND ECONOMIC CONSEQUENCES
resolves10.2308/accr-50799
Accounting Anomalies, Risk, and Return
resolves10.2308/accr.2002.77.2.237
Accounting Conservatism, the Quality of Earnings, and Stock Returns
resolves10.2139/ssrn.318967
Modeling Sustainable Earnings and P/E Ratios with Financial Statement Analysis
resolves10.2308/accr.2007.82.1.169
The Accrual Anomaly: International Evidence
resolves10.1016/j.jempfin.2015.02.001
Market proxies as factors in linear asset pricing models: Still living with the roll critique
resolves10.2308/accr.2010.85.4.1347
Intangible Returns, Accruals, and Return Reversal: A Multiperiod Examination of the Accrual Anomaly
resolves10.1016/j.jacceco.2005.04.005
Accrual reliability, earnings persistence and stock prices
resolves10.1016/0304-405x(77)90009-5
A critique of the asset pricing theory's tests Part I: On past and potential testability of the theory
resolves10.1016/j.jempfin.2014.05.007
Trading activity in the equity market and its contingent claims: An empirical investigation
resolves10.1016/j.jbankfin.2010.04.012
Liquidity skewness
resolves10.1016/0022-0531(76)90046-6
The arbitrage theory of capital asset pricing
resolves10.1016/j.acclit.2015.02.001
Accounting conservatism: A review of the literature
resolves10.1016/j.jacceco.2011.09.001
Executive overconfidence and the slippery slope to financial misreporting
resolves10.3386/w12055
Estimating and Testing Beta Pricing Models: Alternative Methods and their Performance in Simulations
resolves10.1111/j.1540-6261.1964.tb02865.x
CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK*
resolves10.1111/j.1540-6261.1985.tb05002.x
The Disposition to Sell Winners Too Early and Ride Losers Too Long: Theory and Evidence
resolves10.1016/s0165-4101(96)00434-x
The pricing of discretionary accruals
resolves10.1093/rfs/15.3.869
Why New Issues and High-Accrual Firms Underperform: The Role of Analysts’ Credulity
resolves10.2308/accr.2006.81.1.251
Does Income Smoothing Improve Earnings Informativeness?
resolves10.2139/ssrn.2120809
Prospect Theory and the Risk-Return Tradeoff
resolves10.2139/ssrn.414522
Conservatism in Accounting - Part I: Explanations and Implications
resolves10.1111/j.1475-679x.2009.00353.x
The <i>q</i>‐Theory Approach to Understanding the Accrual Anomaly
resolves10.1016/s0304-405x(00)00070-2
Financial markets and the allocation of capital
resolves10.2308/accr.2001.76.3.357
The Mispricing of Abnormal Accruals
resolves10.1086/377033
Investigating the Behavior of Idiosyncratic Volatility*
resolves10.1016/j.econmod.2016.02.025
R2 and idiosyncratic volatility: Which captures the firm-specific return variation?
resolves10.1016/j.ememar.2014.04.001
Idiosyncratic volatility and mergers and acquisitions in emerging markets
resolves10.1016/j.ememar.2014.05.002
Identifying risks in emerging market sovereign and corporate bond spreads
The 26 references without a DOI — listed, not checked
no DOI — not checkedref1
no DOI — not checkedref6
no DOI — not checkedIs Unbiased Financial Advice to Retail Investors Sufficient? Answers from a Large Field Study
no DOI — not checkedref26
no DOI — not checkedDo independent directors Enhance target of shareholder wealth during the tender offers
no DOI — not checkedAccrual Anomaly and Idiosyncratic Risk: International Evidence
no DOI — not checkedEffect of Life-Cycle Company against Incremental ValueRelevance of Information Gain
no DOI — not checkedTesting Heuristics and Representativeness AnchoringAdjustment for the behavior of the Over / Underreaction investor to gain information, and consequently the profit forecast and stock valuation
no DOI — not checkedThe common factor in idiosyncratic volatility: Quantitative asset pricing implications
no DOI — not checkedAnother Look at Idiosyncratic Volatility and Expected Returns
no DOI — not checkedref62
no DOI — not checkedOn the persistence and pricing of industry-wide and firm-specific earnings, cash flows, and accruals
no DOI — not checkedref64
no DOI — not checkedref68
no DOI — not checkedEquilibrium in an Imperfect Market: A Constraint on the Number of Securities in the Portfolio
no DOI — not checkedValue Relevance, Idiosyncratic Risk, and External Financing Activities Value Relevance, Idiosyncratic Risk, and External Financing Activities
no DOI — not checkedref86
no DOI — not checkedref90
no DOI — not checkedref103
no DOI — not checkedDisclosure proforma and Decisions Investor: Empirical Test Signaling Theory and the Efficient Market Theory in the Indonesia Stock Exchange (BEI)
no DOI — not checkedDo Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?
no DOI — not checkedDo Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings? Richard
no DOI — not checkedref130
no DOI — not checkedref132
no DOI — not checkedref138
no DOI — not checkedref139
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

Embed this badge

Both snippets point at the live badge image and link back to this page. The badge re-renders from the daily check, so an embed never goes stale by more than a day of visits.

<a href="https://citestamp.com/citestamped/10.2139/ssrn.3783074"><img src="https://citestamp.com/citestamped/10.2139/ssrn.3783074/badge.svg" alt="CiteStamped reference-health badge" width="460" height="64"></a>
[![CiteStamped reference-health badge](https://citestamp.com/citestamped/10.2139/ssrn.3783074/badge.svg)](https://citestamp.com/citestamped/10.2139/ssrn.3783074)