{"id":"W3121933079","doi":"","title":"Do Accruals Drive Firm-Level Stock Returns? A Variance Decomposition Analysis","year":2004,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":9,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Toronto","funders":"","keywords":"Accrual; Cash flow; Earnings; Economics; Stock (firearms); Operating cash flow; Variance decomposition of forecast errors; Econometrics; Earnings response coefficient; Equity (law); Monetary economics; Financial economics; Business; Accounting","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.005940678,0.0009752486,0.001253383,0.002334345,0.0003324068,0.003211635,0.0006080386,0.0009289476,0.00366781],"category_scores_gemma":[0.02028749,0.0005265576,0.001841417,0.001720867,0.0005943074,0.002010938,0.001083571,0.001102396,0.0008347836],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000787553,"about_ca_system_score_gemma":0.00108066,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007071974,"about_ca_topic_score_gemma":0.002275223,"domain_scores_codex":[0.9975695,0.001002617,0.0001468878,0.0004481884,0.0004327982,0.0004000859],"domain_scores_gemma":[0.9862854,0.009397514,0.001988822,0.001086997,0.0008191968,0.0004222154],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000500106,0.0004009816,0.8063694,0.0001569093,0.001668302,0.0004402247,0.001100939,0.02084309,0.003115966,0.05541276,0.002394621,0.1075968],"study_design_scores_gemma":[0.0001071456,0.0005552817,0.6791297,0.000139426,0.001002295,0.0002275251,0.001031167,0.2472042,0.00169795,0.06411557,0.004678229,0.0001115774],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9330592,0.001701758,0.05340574,0.00130581,0.0001186159,0.0001925242,0.0006855137,0.00023115,0.009299737],"genre_scores_gemma":[0.9931126,0.0004826619,0.003626377,0.0000849143,0.0001058141,0.00005244856,0.0004377039,0.00003199683,0.002065523],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.007071974,"threshold_uncertainty_score":0.03141767,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03849267468014993,"score_gpt":0.3309935813951148,"score_spread":0.2925009067149649,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}