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Does the accruals quality premium arise from information risk?

Zhang, Lijuan; Wilson, Mark


In this study, we examine whether the accruals quality premium arises from information risk through the following: (i) an investigation of the accruals quality (AQ) premium conditioned by market competition levels; (ii) a test of the impact of an exogenous shock on tax-loss-selling ncentives; and (iii) an examination of the quality of specific accruals. Consistent with an information risk explanation, we find that the pricing effect of AQ is concentrated in firms with low market competition;...[Show more]

CollectionsANU Research Publications
Date published: 2018
Type: Journal article
Source: Accounting and Finance
DOI: 10.1111/acfi.12224


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