The Q-Theory Approach to Understanding the Accrual Anomaly

By J. Wu, Lu Zhang, X. F. Zhang. 2010

233 citations recorded by the source corpus.

Subfields: Accounting, Finance, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/f67f200f247c49396a06f7e5b42b8259f728e3a0

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. Peter D. Wysocki
2. İ. Tuna
3. Tong Yao
4. Scott A. Richardson
5. Tong Yu
6. Akiko Watanabe
7. Yan Xu
8. Sarah E. McVay

In Finance

1. İ. Tuna
2. Peter D. Wysocki
3. Tong Yao
4. Scott A. Richardson
5. Tong Yu
6. Akiko Watanabe
7. Yan Xu
8. Sarah E. McVay

In Strategy and Management

1. Scott A. Richardson
2. İ. Tuna
3. Peter D. Wysocki
4. Tong Yao
5. Tong Yu
6. Akiko Watanabe
7. Yan Xu
8. Rodrigo S. Verdi

Citations in the corpus

• Accounting Anomalies and Fundamental Analysis: A Review of Recent Research Advances (2010, background): “Further, it is important to note the possibility that time varying expected returns could explain the attenuation in the return profile of the DNOA and SUE characteristic portfolios (e.g., Chen et al., 1986; Wu et al., 2010).”
• Short Selling and Earnings Management: A Controlled Experiment (2016, unknown): “…to measure earnings management, because prior research shows that a firm’s accruals correlate with its growth (e.g., Fairfield, Whisenant, and Yohn (2003), Zhang (2007), Wu, Zhang, and Zhang (2010)) and its incentives to issue equity (e.g., Friedlan (1994), Teoh, Welch, and Wong (1998a, 1998b)).”
• Firm-Level Productivity, Risk, and Return (2014, unknown): “4These findings are documented in Fama and French (1992); Titman, Wei, and Xie (2003); Lyandres, Sun, and Zhang (2008); Cooper, Gulen, and Schill (2008); Bazdresch, Belo, and Lin (2010); Wu, Zhang, and Zhang (2010), Belo and Lin (2010); and Tüzel (2010).”
• The Asset Growth Effect: Insights from International Equity Markets (2013, background): “Wu, Zhang, and Zhang (2010) discuss both the discount rate channel and the cash flow channel in the context of the accruals anomaly.”
• New Evidence on the Relation between the Enterprise Multiple and Average Stock Returns (2011, unknown): “Wu, Zhang, and Zhang (2010) find that adding an investment factor into a standard regression framework sharply reduces the magnitude of Sloan’s (1996) accrual anomaly.”