The Chinese University of Hong Kong
accrual anomaly, correlation between accruals and CFO, timing role of accruals, non-timing role of accruals
Knowledge-based economy; Intangible investments; Conditional conservatism; Delayed recognition
Idiosyncratic volatility, Arbitrage risks, Mispricing, Finite mixture models, Machine learning
CEO, individualism, culture, uncommon name, financial misstatement, financial irregularity
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