Rapid growth and transformation of the Chinese economy and financial markets coupled
with escalating default rates, rising corporate debt and poor regulatory oversight motivates …

We find that the accrual anomaly is concentrated in healthy firms and is absent in financially
distressed firms. The differential persistence between accruals and cash flows is the main …

Purpose This paper examines the accrual anomaly on the European market and the impact
of the financial crisis on its dynamics. Design/methodology/approach Using a sample of …

Using the percent accrual measure proposed by Hafzalla, N., Lundholm, R., & Van Winkle,
M.(2011. Percent accruals. The Accounting Review, 86, 209–236), we empirically evaluate …

Paper's objectives: The main aim of the paper is to analyze the earnings quality of high-
share liquidity companies from Poland, Romania, and Hungary whose activities are outside …

The current study examines the association of cash subcomponents of earnings with future
profitability and stock returns, conditional on the sign of current profitability. The empirical …

An extensive body of the literature focuses on financial accounting's critical role in the
processes of capital markets formation by investigating whether and why there is information …

This study aims to determine the persistence of earning and its components and whether
investors accurately evaluate the information related to the earning and its components. The …

Bu çalışma, Borsa İstanbul'da işlem gören firmaların 2012-2019 (dahil) yılları arasında
kazanç özelliklerinin asimetrik zamanlılığını incelenmiştir. Çalışma neticelerine göre, negatif …

We study return predictability attributable to bloated balance sheets in European capital
markets and find that the NOA anomaly is more severe across loss firms and is significantly …