Construct · 1 fields · 1 citations

accrual anomaly: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed
accrualanomaly1 CONSTRUCTAccrual anomalySLOAN · ACCOUNTING

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Accounting

firms with high accruals earn lower future returns because investors fixate on earnings.

In accounting, accrual anomaly refers to firms with high accruals earn lower future returns because investors fixate on earnings. This meaning comes from Sloan (1996) in The Accounting Review.[1]

Unit
Recovery means
Measured by

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Nearby constructs

accrual2 fields · 2 citationsjingle · one word, two constructsanomaly4 fields · 7 citationsjingle · one word, four constructsfuture3 fields · 6 citationsjingle · one word, three constructs

References

  1. Sloan, R. G. (1996). Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? The Accounting Review, 71(3), 289-315. https://doi.org/10.2308/tar-9608042309

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