On the public citation graph

Settings Where the Accruals Anomaly Lives on

https://doi.org/10.2139/ssrn.4803248
0 signed · 20 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 See whether every reference in this work resolves to a known work and none has been retracted — and get a dated CiteStamped badge you can embed.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/s11142-018-9457-zopenalex-extracted
Defining, Measuring and Modeling Accruals: A Guide for Researchers
inferredcites →https://doi.org/10.1016/0304-405x(84)90026-6openalex-extracted
Differential information and the small firm effect
inferredcites →https://doi.org/10.1016/j.jacceco.2004.10.002openalex-extracted
Do investors overvalue firms with bloated balance sheets?
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.2005.10.001openalex-extracted
Buys, holds, and sells: The distribution of investment banks’ stock ratings and the implications for the profitability of analysts’ recommendations
inferredcites →https://doi.org/10.1016/s0304-405x(99)00054-9openalex-extracted
Uniformly least powerful tests of market efficiency
inferredcites →https://doi.org/10.1023/a:1024417513085openalex-extracted
Investor Sophistication and the Mispricing of Accruals
inferredcites →https://doi.org/10.1111/0022-1082.00206openalex-extracted
Bad News Travels Slowly: Size, Analyst Coverage, and the Profitability of Momentum Strategies
inferredcites →https://doi.org/10.1111/1475-679x.00041openalex-extracted
Errors in Estimating Accruals: Implications for Empirical Research
inferredcites →https://doi.org/10.1111/j.1540-6261.1996.tb05205.xopenalex-extracted
Do Brokerage Analysts' Recommendations Have Investment Value?
inferredcites →https://doi.org/10.1111/jofi.12365openalex-extracted
Does Academic Research Destroy Stock Return Predictability?
inferredcites →https://doi.org/10.1111/jofi.13128openalex-extracted
The Wisdom of the Robinhood Crowd
inferredcites →https://doi.org/10.1287/mnsc.1110.1320openalex-extracted
Going, Going, Gone? The Apparent Demise of the Accruals Anomaly
inferredcites →https://doi.org/10.2307/2490070openalex-extracted
The Information Content of Annual Earnings Announcements
inferredcites →https://doi.org/10.2307/2490232openalex-extracted
An Empirical Evaluation of Accounting Income Numbers
inferredcites →https://doi.org/10.2307/2491062openalex-extracted
Post-Earnings-Announcement Drift: Delayed Price Response or Risk Premium?
inferredcites →https://doi.org/10.2307/2672906openalex-extracted
Value Investing: The Use of Historical Financial Statement Information to Separate Winners from Losers
inferredcites →https://doi.org/10.2308/issues-2020-017openalex-extracted
Do We Matter? Attention the General Public, Policymakers, and Academics Give to Accounting Research
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?
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.