{"id":"W3122697520","doi":"10.2308/accr.2007.82.1.169","title":"The Accrual Anomaly: International Evidence","year":2007,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":343,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accrual; Arbitrage; Accounting; Anomaly (physics); Earnings; Business; Stock (firearms); Earnings management; Economics; Financial economics; Monetary economics; Geography","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02288940171369227,"score_gpt":0.2743757423262257,"score_spread":0.2514863406125335,"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."}}