Showing 1 - 5 of 5
In a recent and influential empirical paper, Francis, LaFond, Olsson, and Schipper (FLOS) [2005. The market pricing of accruals quality. Journal of Accounting and Economics 39, 295-327] conclude that accruals quality (AQ) is a priced risk factor. We explain that FLOS' regressions examining a...
Persistent link: https://www.econbiz.de/10005492582
Persistent link: https://www.econbiz.de/10005492628
Persistent link: https://www.econbiz.de/10005492693
Persistent link: https://www.econbiz.de/10005492766
Persistent link: https://www.econbiz.de/10005492901