A Critical Review of Allen, E., Larson, C.R. and Sloan, R.G. (2013). Accrual reversals, earnings and stock returns. Journal of Accounting and Economics, 56 (-), pp.113-255.

Literature Review from the year 2016 in the subject Business economics - Investment and Finance, grade: 71, University of Westminster (Westminster Business School), language: English, abstract: Accounting numbers are supposed to be reliable and relevant. However, due to the use of accrual based accounting, reliability can be flawed. Accruals are used to make earnings more relevant than cash flows,...