Are Accruals Mispriced? Evidence from Tests of an Intertemporal Capital Asset Pricing Model

By Mozaffar Khan. 2008

211 citations recorded by the source corpus.

Subfields: Accounting, Finance, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/317a8ab56c8789d54d50834395d90c654b907f12

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Weili Ge
2. Peter D. Wysocki
3. Catherine Schrand
4. Patricia M. Dechow
5. Scott A. Richardson
6. Christian Leuz
7. Sarah E. McVay
8. İ. Tuna

In Finance

1. İ. Tuna
2. Scott A. Richardson
3. Patricia M. Dechow
4. Weili Ge
5. Catherine Schrand
6. Peter D. Wysocki
7. Guojin Gong
8. Hong Xie

In Strategy and Management

1. Weili Ge
2. Catherine Schrand
3. Peter D. Wysocki
4. Patricia M. Dechow
5. Christian Leuz
6. Scott A. Richardson
7. Sarah E. McVay
8. Hong Xie

Citations in the corpus

• Have Capital Market Anomalies Attenuated in the Recent Era of High Liquidity and Trading Activity (2014, unknown): “4See also Khan (2008) and Richardson, Tuna, Wysocki (2010).”
• Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences (2010, background): “…(Richardson et al., 2005; Hirshleifer and Teoh, 2003); (iii) investor misunderstanding of the growth reflected in accruals (Desai et al., 2004; Fairfield et al., 2003a; Zhang, 2007); and (iv) mismeasurement of expected returns or other research design issues (Khan, 2008; Kraft et al., 2006).”
• Accrual Reversals, Earnings and Stock Returns (2013, unknown): “, Fairfield, Whisenant and Yohn (2003); Ng (2005); Kahn (2007); Zach (2007)].”
• Accounting Anomalies and Fundamental Analysis: A Review of Recent Research Advances (2010, background): “As discussed in Lo and Khandani (2007), a large multi-strategy investment vehicle allegedly had to deleverage in the first week of August 2007.”
• The Association Between Management Earnings Forecast Errors and Accruals (2009, background): “20 Kimbrough (2005) shows that the initiation of conference calls reduces post-earnings-announcement drift.”
• The Media and Mispricing: The Role of the Business Press in the Pricing of Accounting Information (2014, unknown): “7 results are inconsistent with risk-based explanations for the mispricing of accounting information put forth in some recent studies (Khan 2008; Wu, Zhang, and Zhang 2010).”
• Is Accruals Quality a Priced Risk Factor (2008, unknown): “Lambert et al. (2006) show that the information effect in Easley and O'Hara (2004) is diversifiable.”