The q-theory approach to understanding the accrual anomaly

Jin (Ginger) Wu, Lu Zhang, and X. Frank Zhang

Year of publication:	2010
Authors:	Wu, Jin ; Zhang, Lu ; Zhang, X. Frank
Published in:	Journal of accounting research. - Hoboken, NJ : Wiley Blackwell, ISSN 0021-8456, ZDB-ID 219360-7. - Vol. 48.2010, 1, p. 177-223
Subject:	Betriebliche Investitionstheorie \| Corporate investment theory \| Diskontierung \| Discounting \| Rückstellung \| Accrual \| Nettoumlaufvermögen \| Working capital \| Tobins Q \| Tobin's Q

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