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An integrated analysis of the association between accrual disclosure and the abnormal accrual anomaly

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  • Henock Louis

    (Penn State University)

  • Dahlia Robinson

    (Arizona State University)

  • Andrew Sbaraglia

    (Penn State University)

Abstract

We find no evidence of accrual mispricing for firms that disclose accrual information at earnings announcements. For these firms, the market differentiates the discretionary from the nondiscretionary components of the earnings surprise. In contrast, the market fails to distinguish between the discretionary and the nondiscretionary components of the earnings surprise for firms that do not disclose accrual information at earnings announcements. These firms experience some stock price correction around the filing date. However, the correction is only partial, resulting in a post-filing drift.

Suggested Citation

  • Henock Louis & Dahlia Robinson & Andrew Sbaraglia, 2008. "An integrated analysis of the association between accrual disclosure and the abnormal accrual anomaly," Review of Accounting Studies, Springer, vol. 13(1), pages 23-54, March.
    • Handle: RePEc:spr:reaccs:v:13:y:2008:i:1:d:10.1007_s11142-007-9038-z
    DOI: 10.1007/s11142-007-9038-z
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