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• W2949623932 abstract "Higher accruals are associated with lower subsequent earnings. We show this phenomenon can be explained by the way sales, profits, and working capital respond to changes in a firm's product markets. Empirically, high accruals predict high subsequent sales growth but a long-lasting drop in both profits and profitability. Accruals also predict an increase in future competition, suggesting that accruals are correlated with abnormally high — and, in equilibrium, transitory — true profitability that attracts new entrants to the industry. Overall, the predictive power of accruals is better explained by product-market effects than by measurement error in accruals or diminishing returns from investment." @default.
• W2949623932 created "2019-06-27" @default.
• W2949623932 creator A5035708518 @default.
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• W2949623932 date "2017-01-01" @default.
• W2949623932 modified "2023-09-23" @default.
• W2949623932 title "Why Do Accruals Predict Earnings?" @default.
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• W2949623932 doi "https://doi.org/10.2139/ssrn.2969263" @default.
• W2949623932 hasPublicationYear "2017" @default.
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