articleJournal of Accounting and EconomicsMar 3, 2005Closed access

The market pricing of accruals quality

JFJennifer FrancisRLRyan LaFondPOPer OlssonKSKatherine Schipper

Duke University · University of Wisconsin–Madison · +1 more institution

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Abstract

No abstract available for this paper.

Citation impact

3,160
total citations
FWCI
166.15
Percentile
100%
References
62
Citations per year

Authors

4

Topics & keywords

Topics
Keywords
  • Accrual
  • Cash flow
  • Economics
  • Equity (law)
  • Proxy (statistics)
  • Debt
  • Cost of capital
  • Earnings quality
UN Sustainable Development Goals
  • No poverty
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