We appreciate comments and suggestions by workshop participants at Connecticut, Cornell, Penn State, Rochester, and Washington University, Yale, and the 2005 Journal of Accounting Research conference, and from Ray Ball, Glenn McDonald, Sanjog Misra, Jake Thomas, Ross Watts, Mike Willenborg, Joanna Wu, Tzachi Zach, Jerry Zimmerman, and an anonymous referee. We gratefully acknowledge the financial support of the London Business School and Simon Graduate School of Business at the University of Rochester.
An Analysis of the Theories and Explanations Offered for the Mispricing of Accruals and Accrual Components
Version of Record online: 22 FEB 2006
Journal of Accounting Research
Volume 44, Issue 2, pages 297–339, May 2006
How to Cite
KRAFT, A., LEONE, A. J. and WASLEY, C. (2006), An Analysis of the Theories and Explanations Offered for the Mispricing of Accruals and Accrual Components. Journal of Accounting Research, 44: 297–339. doi: 10.1111/j.1475-679X.2006.00202.x
- Issue online: 22 FEB 2006
- Version of Record online: 22 FEB 2006
- 26 March 2004; accepted 24 August 2005
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