IDEAS home Printed from https://ideas.repec.org/a/bla/joares/v44y2006i2p341-350.html
   My bibliography  Save this article

Discussion of An Analysis of the Theories and Explanations Offered for the Mispricing of Accruals and Accrual Components

Author

Listed:
  • JOHN E. CORE

Abstract

No abstract is available for this item.

Suggested Citation

  • John E. Core, 2006. "Discussion of An Analysis of the Theories and Explanations Offered for the Mispricing of Accruals and Accrual Components," Journal of Accounting Research, Wiley Blackwell, vol. 44(2), pages 341-350, May.
    • Handle: RePEc:bla:joares:v:44:y:2006:i:2:p:341-350
    DOI: 10.1111/j.1475-679X.2006.00203.x
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/j.1475-679X.2006.00203.x
    Download Restriction: no
    File URL: https://libkey.io/10.1111/j.1475-679X.2006.00203.x?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Hirshleifer, David & Kewei Hou & Teoh, Siew Hong & Yinglei Zhang, 2004. "Do investors overvalue firms with bloated balance sheets?," Journal of Accounting and Economics, Elsevier, vol. 38(1), pages 297-331, December.
    2. Knez, Peter J & Ready, Mark J, 1997. "On the Robustness of Size and Book-to-Market in Cross-Sectional Regressions," Journal of Finance, American Finance Association, vol. 52(4), pages 1355-1382, September.
    3. Kothari, S. P., 2001. "Capital markets research in accounting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 105-231, September.
    4. Kothari, S. P. & Sabino, Jowell S. & Zach, Tzachi, 2005. "Implications of survival and data trimming for tests of market efficiency," Journal of Accounting and Economics, Elsevier, vol. 39(1), pages 129-161, February.
    5. Arthur Kraft & Andrew J. Leone & Charles Wasley, 2006. "An Analysis of the Theories and Explanations Offered for the Mispricing of Accruals and Accrual Components," Journal of Accounting Research, Wiley Blackwell, vol. 44(2), pages 297-339, May.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Goldman, Nathan C. & Ozel, Naim Bugra, 2023. "Executive compensation, individual-level tax rates, and insider trading profits," Journal of Accounting and Economics, Elsevier, vol. 76(1).
    2. Ming‐Chang Wang & Yu‐Jia Ding, 2021. "Does the quarterly accrual anomaly exist in Taiwan's stock market? Evidence from Manager's earnings management," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 42(3), pages 688-701, April.
    3. Jeffery S. Abarbanell & Reuven Lehavy, 2007. "Letting the “Tail Wag the Dog†: The Debate over GAAP versus Street Earnings Revisited," Contemporary Accounting Research, John Wiley & Sons, vol. 24(3), pages 675-723, September.
    4. Ashiq Ali & Xuanjuan Chen & Tong Yao & Tong Yu, 2008. "Do Mutual Funds Profit from the Accruals Anomaly?," Journal of Accounting Research, Wiley Blackwell, vol. 46(1), pages 1-26, March.
    5. Sung Gon Chung & Beng Wee Goh & Jimmy Lee & Terry Shevlin, 2019. "Corporate Tax Aggressiveness and Insider Trading," Contemporary Accounting Research, John Wiley & Sons, vol. 36(1), pages 230-258, March.
    6. Jawad Mohammad & Attiya Yasmin Javid, 2015. "An Analysis of Accrual Anomaly in Case of Karachi Stock Exchange," PIDE-Working Papers 2015:116, Pakistan Institute of Development Economics.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Richardson, Scott & Tuna, Irem & Wysocki, Peter, 2010. "Accounting anomalies and fundamental analysis: A review of recent research advances," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 410-454, December.
    2. Arthur Kraft & Andrew J. Leone & Charles Wasley, 2006. "An Analysis of the Theories and Explanations Offered for the Mispricing of Accruals and Accrual Components," Journal of Accounting Research, Wiley Blackwell, vol. 44(2), pages 297-339, May.
    3. Ming‐Chang Wang & Yu‐Jia Ding, 2021. "Does the quarterly accrual anomaly exist in Taiwan's stock market? Evidence from Manager's earnings management," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 42(3), pages 688-701, April.
    4. Jeffery S. Abarbanell & Reuven Lehavy, 2007. "Letting the “Tail Wag the Dog†: The Debate over GAAP versus Street Earnings Revisited," Contemporary Accounting Research, John Wiley & Sons, vol. 24(3), pages 675-723, September.
    5. Yong-Chul Shin & Kun Yu & Neil Fargher, 2016. "Do investors misprice components of net periodic pension cost?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 56(3), pages 845-878, September.
    6. Arthur Kraft & Andrew J. Leone & Charles E. Wasley, 2007. "Regression‐Based Tests of the Market Pricing of Accounting Numbers: The Mishkin Test and Ordinary Least Squares," Journal of Accounting Research, Wiley Blackwell, vol. 45(5), pages 1081-1114, December.
    7. Gishan Dissanaike & Kim†Hwa Lim, 2010. "The Sophisticated and the Simple: the Profitability of Contrarian Strategies," European Financial Management, European Financial Management Association, vol. 16(2), pages 229-255, March.
    8. S. P. Kothari & Charles Wasley, 2019. "Commemorating the 50‐Year Anniversary of Ball and Brown (1968): The Evolution of Capital Market Research over the Past 50 Years," Journal of Accounting Research, Wiley Blackwell, vol. 57(5), pages 1117-1159, December.
    9. Gikas Hardouvelis & George Papanastasopoulos & Dimitrios D. Thomakos & Tao Wang, 2007. "Accruals, Net Stock Issues and Value-Glamour Anomalies: New Evidence on their Relation," Working Paper series 47_07, Rimini Centre for Economic Analysis.
    10. David Hirshleifer & Sonya S. Lim & Siew Hong Teoh, 2011. "Limited Investor Attention and Stock Market Misreactions to Accounting Information," The Review of Asset Pricing Studies, Oxford University Press, vol. 1(1), pages 35-73.
    11. David Hirshleifer & Kewei Hou & Siew Hong Teoh, 2012. "The Accrual Anomaly: Risk or Mispricing?," Management Science, INFORMS, vol. 58(2), pages 320-335, February.
    12. Koon Boon Kee, 2011. "Why ‘Democracy’ anD ‘Drifter’ firms can have abnormal returns: the Joint importance of corporate Governance anD abnormal accruals in separatinG Winners from losers," Bogazici Journal, Review of Social, Economic and Administrative Studies, Bogazici University, Department of Economics, vol. 25(1), pages 3-55.
    13. Yakup Ergincan, 2011. "Mobile Corporate Governance: A Model Proposal For Modern Corporate Governance And Investor Relations," Bogazici Journal, Review of Social, Economic and Administrative Studies, Bogazici University, Department of Economics, vol. 25(1), pages 171-200.
    14. Po‐Chang Chen & Ganapathi S. Narayanamoorthy & Theodore Sougiannis & Hui Zhou, 2020. "Analyst underreaction and the post‐forecast revision drift," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(9-10), pages 1151-1181, October.
    15. Santanu Mitra & Mahmud Hossain, 2011. "Corporate governance attributes and remediation of internal control material weaknesses reported under SOX Section 404," Review of Accounting and Finance, Emerald Group Publishing, vol. 10(1), pages 5 - 29, February.
    16. Huang, Wei & Goodell, John W. & Zhang, Hong, 2019. "Pre-merger management in developing markets: The role of earnings glamor," International Review of Financial Analysis, Elsevier, vol. 65(C).
    17. Papanastasopoulos, Georgios & Thomakos, Dimitrios & Wang, Tao, 2011. "Information in balance sheets for future stock returns: Evidence from net operating assets," International Review of Financial Analysis, Elsevier, vol. 20(5), pages 269-282.
    18. Beaver, William & McNichols, Maureen & Price, Richard, 2007. "Delisting returns and their effect on accounting-based market anomalies," Journal of Accounting and Economics, Elsevier, vol. 43(2-3), pages 341-368, July.
    19. repec:rim:rimwps:46-07 is not listed on IDEAS
    20. Ashiq Ali & Xuanjuan Chen & Tong Yao & Tong Yu, 2008. "Do Mutual Funds Profit from the Accruals Anomaly?," Journal of Accounting Research, Wiley Blackwell, vol. 46(1), pages 1-26, March.
    21. Diana MURESAN, 2015. "The Mishkin Test: An Analysis Of Model Extensions," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 7, pages 393-400, April.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:joares:v:44:y:2006:i:2:p:341-350. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://www.blackwellpublishing.com/journal.asp?ref=0021-8456 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.