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An Examination of the Effects of Investor Sophistication on the Pricing of Accruals and Cash Flows

https://doi.org/10.1177/0148558x0902400304
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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1016/0165-4101(94)90016-7openalex-snapshot
Accounting earnings and cash flows as measures of firm performance
inferredcites →https://doi.org/10.1016/0165-4101(94)90018-3openalex-snapshot
An informational efficiency perspective on the post-earnings announcement drift
inferredcites →https://doi.org/10.1016/j.jacceco.2006.04.004openalex-snapshot
Why is the accrual anomaly not arbitraged away? The role of idiosyncratic risk and transaction costs
inferredcites →https://doi.org/10.1016/s0165-4101(00)00015-xopenalex-snapshot
Earnings-based and accrual-based market anomalies: one effect or two?
inferredcites →https://doi.org/10.1023/a:1024417513085openalex-snapshot
Investor Sophistication and the Mispricing of Accruals
inferredcites →https://doi.org/10.1023/a:1024469513993openalex-snapshot
Discussion of “Investor Sophistication and the Mispricing of Accruals”
inferredcites →https://doi.org/10.1023/b:rast.0000013629.59222.dfopenalex-snapshot
Analyst Earnings Forecast Revisions and the Pricing of Accruals
inferredcites →https://doi.org/10.1086/260061openalex-snapshot
Risk, Return, and Equilibrium: Empirical Tests
inferredcites →https://doi.org/10.1111/1475-679x.00003openalex-snapshot
Do Analysts and Auditors Use Information in Accruals?
inferredcites →https://doi.org/10.1111/1475-679x.00041openalex-snapshot
Errors in Estimating Accruals: Implications for Empirical Research
inferredcites →https://doi.org/10.1111/j.1475-679x.2006.00202.xopenalex-snapshot
An Analysis of the Theories and Explanations Offered for the Mispricing of Accruals and Accrual Components
inferredcites →https://doi.org/10.1111/j.1540-6261.1992.tb04398.xopenalex-snapshot
The Cross-Section of Expected Stock Returns
inferredcites →https://doi.org/10.1111/j.1540-6261.1993.tb04702.xopenalex-snapshot
Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency
inferredcites →https://doi.org/10.1177/0148558x0001500204openalex-snapshot
Accruals and Future Stock Returns: Tests of the Naïve Investor Hypothesis
inferredcites →https://doi.org/10.1207/s15327760jpfm0134_2openalex-snapshot
Cash Flow Is King? Cognitive Errors by Investors
inferredcites →https://doi.org/10.1506/c6wa-y05n-0038-cxtbopenalex-snapshot
The Persistence of the Accruals Anomaly*
inferredcites →https://doi.org/10.2139/ssrn.179928openalex-snapshot
Errors in Estimating Accruals: Implications for Empirical Research
inferredcites →https://doi.org/10.2139/ssrn.384500openalex-snapshot
Factors Affecting the Implementability of Stock Market Trading Strategies
inferredcites →https://doi.org/10.2307/2581267openalex-snapshot
Regression Diagnostics -- Identifying Influential Data and Sources of Collinearity
inferredcites →https://doi.org/10.2307/2672932openalex-snapshot
Is the U.S. Stock Market Myopic?
inferredcites →https://doi.org/10.2308/acch.2003.17.s-1.49openalex-snapshot
Earnings Quality and Short Sellers
inferredcites →https://doi.org/10.2308/accr.2000.75.1.43openalex-snapshot
Investor Sophistication and Patterns in Stock Returns after Earnings Announcements
inferredcites →https://doi.org/10.2308/accr.2004.79.2.355openalex-snapshot
Value-Glamour and Accruals Mispricing: One Anomaly or Two?
inferredcites →https://doi.org/10.2308/accr.2007.82.1.169openalex-snapshot
The Accrual Anomaly: International Evidence

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

inferred← citeshttps://doi.org/10.2139/ssrn.1327769openalex-extracted
A Tale of Two Strategies: Cash Flow, Accruals and the Role of Investor Sentiment
inferred← citeshttps://doi.org/10.2139/ssrn.2221134openalex-extracted
Investors’ Expectation of Loss Reversal and Test of Accruals Mispricing
inferred← citeshttps://doi.org/10.2139/ssrn.2269103openalex-extracted
inferred← citeshttps://doi.org/10.2139/ssrn.2470021openalex-extracted
The Changing Landscape of Accrual Accounting
inferred← citeshttps://doi.org/10.2139/ssrn.2493693openalex-extracted
Broker Rebates and Investor Sophistication
inferred← citeshttps://doi.org/10.2139/ssrn.2539807openalex-extracted
inferred← citeshttps://doi.org/10.2139/ssrn.3665473openalex-extracted
The Usefulness of Accrual Accounting in Forming Analysts’ Forecasts of Accruals and Cash Flows from Operations
inferred← citeshttps://doi.org/10.1002/ijfe.2841openalex-snapshot
Local gambling preferences and corporate tax avoidance: Evidence from China
inferred← citeshttps://doi.org/10.1007/978-3-658-13205-7_3openalex-snapshot
Maßgrößen für die Qualität der Rechnungslegung
inferred← citeshttps://doi.org/10.1007/s11142-009-9118-3openalex-snapshot
Analysts’ accrual-related over-optimism: do analyst characteristics play a role?
inferred← citeshttps://doi.org/10.1016/j.finmar.2019.100526openalex-snapshot
Trust and delegation: A case to consider on broker rebates and investor sophistication
inferred← citeshttps://doi.org/10.1016/j.intacc.2013.01.005openalex-snapshot
Mandatory Earnings Disaggregation and the Persistence and Pricing of Earnings Components
inferred← citeshttps://doi.org/10.1016/j.irfa.2014.06.001openalex-snapshot
Is the accrual anomaly robust to firm-level analysis?
inferred← citeshttps://doi.org/10.1016/j.jacceco.2009.11.005openalex-snapshot
Do management earnings forecasts incorporate information in accruals?
inferred← citeshttps://doi.org/10.1016/j.jbankfin.2016.10.011openalex-snapshot
Hedge fund politics and portfolios
inferred← citeshttps://doi.org/10.1080/1540496x.2023.2190846openalex-snapshot
Can Investors Gain Incremental Information Through Online Searching? Evidence from China
inferred← citeshttps://doi.org/10.1108/jaee-08-2016-0073openalex-snapshot
Accrual management and expected stock returns in India
inferred← citeshttps://doi.org/10.1111/1475-679x.12100openalex-snapshot
The Changing Landscape of Accrual Accounting
inferred← citeshttps://doi.org/10.1111/1911-3846.12060openalex-snapshot
Analysts' Cash Flow Forecasts and Accrual Mispricing
inferred← citeshttps://doi.org/10.1111/abac.12214openalex-snapshot
Revealing Research Themes and Trends in 30 Top‐ranking Accounting Journals: A Text‐mining Approach
inferred← citeshttps://doi.org/10.1111/acfi.12900openalex-snapshot
Have existing theories explained the accrual anomaly? An evaluation based on the decomposition method
inferred← citeshttps://doi.org/10.1111/j.1467-646x.2011.01048.xopenalex-snapshot
An Examination of the Naïve-Investor Hypothesis in Accruals Mispricing in Tunisian Firms
inferred← citeshttps://doi.org/10.1177/0148558x0902400303openalex-snapshot
Disclosure Quality and the Mispricing of Accruals and Cash Flow
inferred← citeshttps://doi.org/10.19030/jabr.v29i1.7573openalex-snapshot
Institutional Investors, Earnings Management And Mispricing Of Accruals: Evidence From China
inferred← citeshttps://doi.org/10.2139/ssrn.1362177openalex-snapshot
Analysts' Cash Flow Forecasts and the Predictive Ability and Pricing of Operating Cash Flows
inferred← citeshttps://doi.org/10.2139/ssrn.6442032openalex-snapshot
Alternative data, investor information acquisition and interpretation and market efficiency: Evidence from online sales disclosure
inferred← citeshttps://doi.org/10.2308/acch-51513openalex-snapshot
Implications of Firms Having Both Highly Negative Accruals and Cash Flows for Test of Accruals Anomaly
inferred← citeshttps://doi.org/10.2308/accr-50757openalex-snapshot
The Media and Mispricing: The Role of the Business Press in the Pricing of Accounting Information
inferred← citeshttps://doi.org/10.2308/jfir-52364openalex-snapshot
Revisiting the (Mis)Pricing of Accruals
inferred← citeshttps://doi.org/10.26180/4597609openalex-snapshot
Earnings quality and accrual mispricing: a country and firm-level investigation in the period surrounding SOX
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