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Cited by 380

The DOI matches its Crossref record; 5 of the 5 references it cites were found in a registry or an index.

Why is the accrual anomaly not arbitraged away? The role of idiosyncratic risk and transaction costs

Mashruwala, Christina, Rajgopal, Shivaram, Shevlin, Terry·2006·Journal of Accounting and Economics
DOI 10.1016/j.jacceco.2006.04.004
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Metadata

Authors
Mashruwala, C., Rajgopal, S., & Shevlin, T.
Venue
Journal of Accounting and Economics
Publisher
Elsevier BV
Published
2006-10
Volume
42
Issue
1-2
Pages
3-33
ISSN
0165-4101 (ISSN-L)
DOI
10.1016/j.jacceco.2006.04.004
OpenAlex
W2128075307
Cited by
380
References
5
FWCI
28.38
Type
journal article
Language
en
Open access
closed

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CoChat. (2026). Citation check: Why is the accrual anomaly not arbitraged away? The role of idiosyncratic risk and transaction costs. https://app.cochat.ai/papers/10.1016/j.jacceco.2006.04.004
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Mashruwala, C., Rajgopal, S., & Shevlin, T. (2006). Why is the accrual anomaly not arbitraged away? The role of idiosyncratic risk and transaction costs. Journal of Accounting and Economics. https://doi.org/10.1016/j.jacceco.2006.04.004

Data sources

Bibliographic data: Semantic Scholar, OpenAlex, Crossref.

Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).

Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.