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- W1991929079 abstract "Abstract The extent to which accruals quality (AQ) is relevant for asset pricing has been debated widely. Prior research in this area has focused almost exclusively on the US. Using UK data, we investigate whether AQ portfolios exhibit evidence of significant mispricing, and whether an AQ factor is useful in explaining the portfolios' returns. We also investigate whether AQ is a priced risk factor. Using a two stage cross-sectional regression, we show that an AQ measure explains the cross-section of stock returns. AQ also explains the time-series variation in returns for two sets of portfolios: 16 size-BM portfolios, and 20 industry portfolios. Consistent with some recent US evidence, however, we find no evidence that AQ is a priced risk factor for UK stocks." @default.
- W1991929079 created "2016-06-24" @default.
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- W1991929079 date "2013-12-01" @default.
- W1991929079 modified "2023-10-18" @default.
- W1991929079 title "Accruals quality, stock returns and asset pricing: Evidence from the UK" @default.
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- W1991929079 doi "https://doi.org/10.1016/j.irfa.2013.08.006" @default.
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