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Going, going, gone? the apparent demise of the accruals anomaly

Jeremiah Green, Auteur ; John R. M. Hand, Auteur ; Mark T. Soliman, Auteur |

Dans Management science (Vol. 57 N° 5, Mai 2011)

Consistent with public statements made by sophisticated practitioners, we document that the hedge returns to Sloan's (Sloan, R. G. 1996. Do stock prices fully reflect information in accruals and cash flows about future earnings? Accounting Rev. [...]

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