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Fundamentals or Managerial Discretion? The Relationship between Accrual Variability and Future Stock Return Volatility

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  • Yaowen Shan
  • Stephen Taylor
  • Terry Walter

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  • Yaowen Shan & Stephen Taylor & Terry Walter, 2013. "Fundamentals or Managerial Discretion? The Relationship between Accrual Variability and Future Stock Return Volatility," Abacus, Accounting Foundation, University of Sydney, vol. 49(4), pages 441-475, December.
  • Handle: RePEc:bla:abacus:v:49:y:2013:i:4:p:441-475
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