The profitability and consistency of the accounting abnormal accruals anomaly in UK firms

This research explores new evidence on the profitability, consistency and potential explanations of the accruals anomaly. We extend prior research into the association between earnings and share price by discrirninating between firms on the basis of the abnormal accruals contained in the reported op...

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Bibliographic Details
Main Author: Ahmad, Ahmad Lutfi
Published: University of Salford 2009
Subjects:
Online Access:http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.502802