Influences of the accruals generation processes on the accrual anomaly

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dc.contributor.author Govendir, Brett Joseph
dc.date.accessioned 2011-05-24T00:57:40Z
dc.date.accessioned 2012-12-15T03:53:20Z
dc.date.available 2011-05-24T00:57:40Z
dc.date.available 2012-12-15T03:53:20Z
dc.date.issued 2011
dc.identifier.uri http://hdl.handle.net/2100/1240
dc.identifier.uri http://hdl.handle.net/10453/20321
dc.description.abstract This thesis re-examines the accrual anomaly identified by Sloan (1996) to determine if this result is a consequence of particular aspects of research design. In particular, whether there are differences in the implications of accruals for the persistence of earnings across different accrual types, and whether the implications of accruals for the persistence of earnings differ across firms. Evidence is provided that accruals components are not homogeneous, and have differing implications for the persistence of earnings. Significantly, where cash flows lag earnings recognition (e.g., sales made on credit) they have greater implications for the persistence of earnings. Evidence is also provided of differences in implications of accruals for the persistence of earnings across firms. Differences between the actual implications for persistence, and those inferred from prices, are greatest where the earnings return relation is weakest. Critically, while new insights are provided into the accrual anomaly, a complete explanation has yet to be determined. en
dc.language.iso en en
dc.subject Accrual anomaly. en
dc.subject Clustering. en
dc.title Influences of the accruals generation processes on the accrual anomaly en
dc.type Thesis (PhD) en


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