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- W1489734154 abstract "Purpose – The purpose of this paper is to test the persistence and pricing of earnings, free cash flows (FCF) and accruals using Australian data. In response to arguments concerning omitted variables in the Mishkin test, it seeks to explore asymmetric effects by incorporating categoric variables capturing firm size (microcap, small, medium and large); industry (industrial/mining); profit making (profit/loss); and dividend paying (contemporaneous dividend/no contemporaneous dividend) into forecasting and pricing equations.Design/methodology/approach – The paper examines a large sample of hand‐checked Australian earnings, accruals and cash flow data. It analyses these data using a series of piecewise linear regressions.Findings – The results indicate that asymmetry is a valid concern since the extent and nature of mispricing of earnings components vary considerably across the categories included in the model. For example, the base case firms (microcap, loss‐making, resource companies that pay no contemporan..." @default.
- W1489734154 created "2016-06-24" @default.
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- W1489734154 date "2009-05-01" @default.
- W1489734154 modified "2023-09-26" @default.
- W1489734154 title "Testing for asymmetric effects in the accrual anomaly using piecewise linear regressions" @default.
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- W1489734154 doi "https://doi.org/10.1108/01140580910956830" @default.
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