On the public citation graph

The Accrual Anomaly is Not Dead: Canadian Evidence

https://doi.org/10.2139/ssrn.4657773
0 signed · 81 inferred · view as graph

Inferred edges come from two machine sources: sweeps of open repository metadata (mostly SSRN and Zenodo), and a bulk OpenAlex citation snapshot. Every row below is labelled with the one it came from. Neither is a complete citation index — absence here is not evidence of absence.

Is this your work? Sign in with ORCID and put your name on the claims that are yours.
Claim with ORCID
Reference health. See whether every reference in this work resolves to a known work and none has been retracted — and get a dated CiteStamped badge you can embed.
See reference health

What this work says

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

inferredcites →https://doi.org/10.1007/s11142-006-9004-1openalex-extracted
The persistence of earnings and cash flows and the role of special items: Implications for the accrual anomaly
inferredcites →https://doi.org/10.1007/s11142-011-9171-6openalex-extracted
Can the earnings fixation hypothesis explain the accrual anomaly?
inferredcites →https://doi.org/10.1007/s11142-017-9417-zopenalex-extracted
The information content of earnings announcements: new insights from intertemporal and cross-sectional behavior
inferredcites →https://doi.org/10.1007/s11156-009-0144-9openalex-extracted
The pricing of accruals for profit and loss firms
inferredcites →https://doi.org/10.1007/s11156-021-00985-2openalex-extracted
Accrual mispricing, value-at-risk, and expected stock returns
inferredcites →https://doi.org/10.1016/0165-4101(95)00397-2openalex-extracted
The information content of losses
inferredcites →https://doi.org/10.1016/0304-405x(81)90018-0openalex-extracted
The relationship between return and market value of common stocks
inferredcites →https://doi.org/10.1016/j.adiac.2022.100598openalex-extracted
Does mandatory IFRS adoption affect large and small public firms' accounting quality differently? Evidence from Canada
inferredcites →https://doi.org/10.1016/j.intacc.2005.12.006openalex-extracted
Further evidence on analyst and investor misweighting of prior period cash flows and accruals
inferredcites →https://doi.org/10.1016/j.intacc.2007.04.001openalex-extracted
Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study
inferredcites →https://doi.org/10.1016/j.intfin.2014.06.006openalex-extracted
The accrual anomaly in the U.K. stock market: Implications of growth and accounting distortions
inferredcites →https://doi.org/10.1016/j.iref.2020.05.008openalex-extracted
The Idiosyncratic Momentum Anomaly
inferredcites →https://doi.org/10.1016/j.iref.2022.02.049openalex-extracted
A large-dimensional test for cross-sectional anomalies:Efficient sorting revisited
inferredcites →https://doi.org/10.1016/j.jacceco.2005.04.005openalex-extracted
Accrual reliability, earnings persistence and stock prices
inferredcites →https://doi.org/10.1016/j.jacceco.2006.04.004openalex-extracted
Why is the accrual anomaly not arbitraged away? The role of idiosyncratic risk and transaction costs
inferredcites →https://doi.org/10.1016/j.jacceco.2007.08.001openalex-extracted
Is accruals quality a priced risk factor?
inferredcites →https://doi.org/10.1016/j.jacceco.2013.05.002openalex-extracted
Accrual reversals, earnings and stock returns
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2008.09.003openalex-extracted
On the global acceptance of IAS/IFRS accounting standards: The logic and implications of the principles-based system
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2012.10.006openalex-extracted
Does accounting quality change following a switch from U.S. GAAP to IFRS? Evidence from Germany
inferredcites →https://doi.org/10.1016/j.jfineco.2019.05.013openalex-extracted
Earnings, retained earnings, and book-to-market in the cross section of expected returns
inferredcites →https://doi.org/10.1016/s0165-4101(00)00015-xopenalex-extracted
Earnings-based and accrual-based market anomalies: one effect or two?
inferredcites →https://doi.org/10.1023/a:1020221918065openalex-extracted
Inventory Changes and Future Returns
inferredcites →https://doi.org/10.1023/a:1024413412176openalex-extracted
The Differential Persistence of Accruals and Cash Flows for Future Operating Income versus Future Profitability
inferredcites →https://doi.org/10.1080/00014788.2009.9663371openalex-extracted
The accruals anomaly – can implementable portfolio strategies be developed that are profitable net of transactions costs in the UK?
inferredcites →https://doi.org/10.1080/09603107.2011.631892openalex-extracted
Data Snooping and the Global Accrual Anomaly
inferredcites →https://doi.org/10.1086/260061openalex-extracted
Risk, Return, and Equilibrium: Empirical Tests
inferredcites →https://doi.org/10.1093/rfs/15.1.1openalex-extracted
Testing Trade-Off and Pecking Order Predictions About Dividends and Debt
inferredcites →https://doi.org/10.1111/0022-1082.00161openalex-extracted
Optimal Investment, Growth Options, and Security Returns
inferredcites →https://doi.org/10.1111/0022-1082.00192openalex-extracted
The Delisting Bias in CRSP's Nasdaq Data and Its Implications for the Size Effect
inferredcites →https://doi.org/10.1111/0022-1082.00342openalex-extracted
Profitability of Momentum Strategies: An Evaluation of Alternative Explanations
inferredcites →https://doi.org/10.1111/1475-679x.00041openalex-extracted
Errors in Estimating Accruals: Implications for Empirical Research
inferredcites →https://doi.org/10.1111/1911-3838.12051openalex-extracted
Earnings Quality: Evidence from Canadian Firms' Choice between IFRS and U.S. GAAP
inferredcites →https://doi.org/10.1111/1911-3846.12056openalex-extracted
Analysts' Cash Flow Forecasts and the Decline of the Accruals Anomaly
inferredcites →https://doi.org/10.1111/j.0306-686x.2004.00563.xopenalex-extracted
Public Predisclosure Information, Firm Size, Analyst Following, and Market Reactions to Earnings Announcements
inferredcites →https://doi.org/10.1111/j.1467-629x.2007.00248.xopenalex-extracted
Earnings persistence, accruals and managerial share ownership
inferredcites →https://doi.org/10.1111/j.1468-5957.2008.02089.xopenalex-extracted
The Accrual Anomaly Under Different Accounting Standards – Lessons Learned from the German Experiment
inferredcites →https://doi.org/10.1111/j.1475-679x.2006.00202.xopenalex-extracted
An Analysis of the Theories and Explanations Offered for the Mispricing of Accruals and Accrual Components
inferredcites →https://doi.org/10.1111/j.1475-679x.2009.00353.xopenalex-extracted
The q‐Theory Approach to Understanding the Accrual Anomaly
inferredcites →https://doi.org/10.1111/j.1540-6261.1992.tb04398.xopenalex-extracted
The Cross-Section of Expected Stock Returns
inferredcites →https://doi.org/10.1111/j.1540-6261.1997.tb03818.xopenalex-extracted
The Delisting Bias in CRSP Data
inferredcites →https://doi.org/10.1111/j.1540-6261.2008.01370.xopenalex-extracted
Asset Growth and the Cross‐Section of Stock Returns
inferredcites →https://doi.org/10.1142/s0219091507000945openalex-extracted
Does Investors' Sophistication Affect Persistence and Pricing of Discretionary Accruals?
inferredcites →https://doi.org/10.1177/0148558x0502000304openalex-extracted
Institutional Stock Ownership, Accrual Management, and Information Environment
inferredcites →https://doi.org/10.1177/0148558x0902400303openalex-extracted
Disclosure Quality and the Mispricing of Accruals and Cash Flow
inferredcites →https://doi.org/10.1177/0148558x0902400305openalex-extracted
Investor Sentiment, Accruals Anomaly, and Accruals Management
inferredcites →https://doi.org/10.1177/0148558x17696762openalex-extracted
Distress Risk, Investor Sophistication, and Accrual Anomaly
inferredcites →https://doi.org/10.1177/0148558x221091803openalex-extracted
Free Cash Flows and Price Momentum
inferredcites →https://doi.org/10.1287/mnsc.1100.1289openalex-extracted
The Accrual Anomaly: Risk or Mispricing?
inferredcites →https://doi.org/10.1287/mnsc.1110.1320openalex-extracted
Going, Going, Gone? The Apparent Demise of the Accruals Anomaly
inferredcites →https://doi.org/10.1506/6tpa-d5hh-gkmb-9gjvopenalex-extracted
Earnings Quality under Rules‐ versus Principles‐based Accounting Standards: A Test of the Skinner Hypothesis / LA QUALITÉ DES RÉSULTATS SELON QUE LES NORMES COMPTABLES SONT AXÉES SUR LES RÈGLES OU SUR LES PRINCIPES: VÉRIFICATION DE L'HYPOTHÈSE DE SKINNER*
inferredcites →https://doi.org/10.1506/c6wa-y05n-0038-cxtbopenalex-extracted
The Persistence of the Accruals Anomaly*
inferredcites →https://doi.org/10.2139/ssrn.1160246openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.166455openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.166840openalex-extracted
Profitability of Momentum Strategies: An Evaluation of Alternative Explanations
inferredcites →https://doi.org/10.2139/ssrn.2814387openalex-extracted
The Information Content of Earnings Announcements: New Insights on Intertemporal and Cross-Sectional Behavior
inferredcites →https://doi.org/10.2139/ssrn.2924798openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.294688openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.3012923openalex-extracted
Anomalies Abroad: Beyond Data Mining
inferredcites →https://doi.org/10.2139/ssrn.3498012openalex-extracted
A Three-Factor Proxy Model with tests on the Toronto Stock Exchange
inferredcites →https://doi.org/10.2139/ssrn.379140openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.550989openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.715563openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.985949openalex-extracted
inferredcites →https://doi.org/10.2307/2526578openalex-extracted
Hypothesis Testing with Efficient Method of Moments Estimation
inferredcites →https://doi.org/10.2308/acch-51513openalex-extracted
Implications of Firms Having Both Highly Negative Accruals and Cash Flows for Test of Accruals Anomaly
inferredcites →https://doi.org/10.2308/acch.2003.17.1.61openalex-extracted
Principles-Based Accounting Standards
inferredcites →https://doi.org/10.2308/accr.2002.77.s-1.175openalex-extracted
Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions
inferredcites →https://doi.org/10.2308/accr.2005.80.1.137openalex-extracted
The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences
inferredcites →https://doi.org/10.2308/accr.2006.81.5.1151openalex-extracted
Evidence of the Abnormal Accrual Anomaly Incremental to Operating Cash Flows
inferredcites →https://doi.org/10.2308/accr.2007.82.1.169openalex-extracted
The Accrual Anomaly: International Evidence
inferredcites →https://doi.org/10.2308/accr.2007.82.5.1333openalex-extracted
Accruals, Investment, and the Accrual Anomaly
inferredcites →https://doi.org/10.2308/accr.2010.85.4.1347openalex-extracted
Intangible Returns, Accruals, and Return Reversal: A Multiperiod Examination of the Accrual Anomaly
inferredcites →https://doi.org/10.2308/jiar-50700openalex-extracted
Do Analysts' Cash Flow Forecasts Mitigate the Accrual Anomaly? International Evidence
inferredcites →https://doi.org/10.2308/jiar-52257openalex-extracted
Sophistication of Chinese Mutual Funds and the Mispricing of Accruals
inferredcites →https://doi.org/10.2308/tar-9603274120openalex-extracted
A Test of the Extended Functional Fixation Hypothesis.
inferredcites →https://doi.org/10.2308/tar-9608042309openalex-extracted
Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?
inferredcites →https://doi.org/10.2469/dig.v27.n1.5openalex-extracted
Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?
inferredcites →https://doi.org/10.2469/faj.v55.n6.2312openalex-extracted
Market Efficiency in an Irrational World
inferredcites →https://doi.org/10.32920/22854950openalex-extracted
Dividend Taxation and Stock Returns: Time Series Analysis of Canada and Comparison with the United States
inferredcites →https://doi.org/10.32920/22854950.v1openalex-extracted
Dividend Taxation and Stock Returns: Time Series Analysis of Canada and Comparison with the United States
inferredcites →https://doi.org/10.7208/chicago/9780226531922.001.0001openalex-extracted
A Rational Expectations Approach to Macroeconometrics
Editorial review for independent work. ICSAC — the Institute for Complexity Science and Advanced Computing — runs a structured editorial panel for researchers publishing outside journals, and publishes on CiteStamp rails. Submission is free and goes through ORCID: icsacinstitute.org/submit.