Accruals Quality, Stock Returns, and Macroeconomic Conditions

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Financial Crisis And Earnings Management: The European Evidence (2014, background): “Some recent studies (e.g. Chen et al., 2011; Kim and Qi 2010; Core et al., 2008; Jones et al., 2008) apply this model to assess accruals as a measure of earnings quality, arguing that accruals are temporary adjustments made to better measure firm performance.”
Direct and Mediated Associations among Earnings Quality, Information Asymmetry, and the Cost of Equity (2012, background): “Results in Table 3 are also consistent with the existence of an indirect path, mediated by beta, from earnings quality to the cost of equity, as suggested by Lambert et al. (2007) in a CAPM setting.”