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

Christina Mashruwala, Shivaram Rajgopal and Terry Shevlin

Journal of Accounting and Economics, 2006, vol. 42, issue 1-2, 3-33

Date: 2006
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Journal of Accounting and Economics is currently edited by J. L. Zimmerman, S. P. Kothari, T. Z. Lys and R. L. Watts

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