The author is from the university of Minnesota He thanks Jeff Callen, Hui Chen, Leonid Kogan, S.P. Kothari, Stan Markov, Peter Pope, Sugata Roychowdhury, Konstantin Rozanov, Gim Seow, Andrew Stark (editor), Kevin Wang, Ross Watts, Joe Weber, an anonymous referee, and seminar participants at Duke, MIT and the University of Connecticut for helpful discussions and comments. An earlier version of this paper was circulated under the title ‘What can we conclude from common tests of accrual mispricing?’ (Paper received July 2009, revised version accepted December 2011)
A Simple Model Relating Accruals to Risk, and its Implications for the Accrual Anomaly
Version of Record online: 2 MAR 2012
© 2012 Blackwell Publishing Ltd
Journal of Business Finance & Accounting
Volume 39, Issue 1-2, pages 35–59, January/February 2012
How to Cite
Khan, M. (2012), A Simple Model Relating Accruals to Risk, and its Implications for the Accrual Anomaly. Journal of Business Finance & Accounting, 39: 35–59. doi: 10.1111/j.1468-5957.2011.02275.x
- Issue online: 2 MAR 2012
- Version of Record online: 2 MAR 2012
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