Restructuring Charges, FAS 146, and the Accrual Anomaly

2017 ◽  
Vol 63 (11) ◽  
pp. 3654-3671 ◽  
Author(s):  
Sanjeev Bhojraj ◽  
Partha Sengupta ◽  
Suning Zhang
Keyword(s):  
Accrual Anomaly ◽  
Restructuring Charges

Information Asymmetry and the Accrual Anomaly

2013 ◽  
Author(s):  
Ingoo Han ◽  
Bo Young Kim ◽  
Jaywon Lee ◽  
Sang Hyun Park
Keyword(s):  
Information Asymmetry ◽  
Accrual Anomaly

(Presentation Slides) Do Short-Sellers Arbitrage the Accrual Anomaly?

2010 ◽  
Author(s):  
David A. Hirshleifer ◽  
Siew Hong Teoh ◽  
Jeff Jiewei Yu
Keyword(s):  
Accrual Anomaly ◽  
Short Sellers
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