Please use this identifier to cite or link to this item: https://hdl.handle.net/20.500.14279/22959
DC FieldValueLanguage
dc.contributor.authorDel Viva, Luca-
dc.contributor.authorKothari, S. P.-
dc.contributor.authorLambertides, Neophytos-
dc.contributor.authorTrigeorgis, Lenos-
dc.date.accessioned2021-09-02T11:17:38Z-
dc.date.available2021-09-02T11:17:38Z-
dc.date.issued2021-06-
dc.identifier.citationManagement Science, 2021. vol. 67, no. 6, pp. 3921 - 3942en_US
dc.identifier.issn15265501-
dc.identifier.urihttps://hdl.handle.net/20.500.14279/22959-
dc.description.abstractThis study contributes to our understanding of what accruals capture and how they relate to the distribution of future returns. It examines the past and future growth components of accruals and shows that, whereas past growth is negatively associated with idiosyncratic skewness, future growth is positively associated with it. In addition, although both past and future growth are negatively associated with future returns, the association is more pronounced for past growth when volatility is lower, but for future growth when volatility is higher. The study also shows that the association between the future growth component and future returns reverses in the long run, whereas the association between past growth and future returns does not.en_US
dc.formatpdfen_US
dc.language.isoenen_US
dc.relation.ispartofManagement Scienceen_US
dc.rights© INFORMSen_US
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/*
dc.subjectAsymmetric returnsen_US
dc.subjectIdiosyncratic skewnessen_US
dc.subjectInvestment and accrualsen_US
dc.subjectNonlinear equity valueen_US
dc.titleAsymmetric returns and the economic content of accruals and investmenten_US
dc.typeArticleen_US
dc.collaborationRamon Llull Universityen_US
dc.collaborationU.S. Securities and Exchange Commissionen_US
dc.collaborationMassachusetts Institute of Technologyen_US
dc.collaborationCyprus University of Technologyen_US
dc.collaborationUniversity of Cyprusen_US
dc.subject.categoryEconomics and Businessen_US
dc.journalsSubscriptionen_US
dc.countrySpainen_US
dc.countryUnited Statesen_US
dc.countryCyprusen_US
dc.subject.fieldSocial Sciencesen_US
dc.publicationPeer Revieweden_US
dc.identifier.doi10.1287/mnsc.2020.3676en_US
dc.identifier.scopus2-s2.0-85109485469-
dc.identifier.urlhttps://api.elsevier.com/content/abstract/scopus_id/85109485469-
dc.relation.issue6en_US
dc.relation.volume67en_US
cut.common.academicyear2020-2021en_US
dc.identifier.spage3921en_US
dc.identifier.epage3942en_US
item.grantfulltextnone-
item.openairetypearticle-
item.openairecristypehttp://purl.org/coar/resource_type/c_6501-
item.cerifentitytypePublications-
item.fulltextNo Fulltext-
item.languageiso639-1en-
crisitem.journal.journalissn1526-5501-
crisitem.journal.publisherInform-
crisitem.author.deptDepartment of Finance, Accounting and Management Science-
crisitem.author.facultyFaculty of Tourism Management, Hospitality and Entrepreneurship-
crisitem.author.orcid0000-0003-2864-1793-
crisitem.author.parentorgFaculty of Management and Economics-
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