This study introduces the accrual anomaly problem in the agribusiness literature. The authors document the accrual anomaly, introduced by Sloan (1996) for the complete U.S. market, in the food supply chain. A mimicked risk-free trading strategy shorting high accrual agribusinesses and longing...

Research regarding the quality of services is increasingly important as services account for more of the national economy. In agriculture many services are used, but are not systematically assessed in a manner similar to how products are assessed. This research aims to identify the compatibility...