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The Influence of Accounting Disclosure Quality on the Accruals Anomaly

Zeng Zhen,Zhang Junrui,Li Bin  
The paper uses the Shenzhen Stock Exchange assessment on information disclosure of listed companies and analyst following as the disclosure quality variables,and uses the listed companies in Chinese A share market between 2001 and 2010 as the samples,studies the accounting disclosure quality’s influence on the accruals anomaly.The results show that the low disclosure quality companies have significant accruals mispricing,but the high disclosure quality companies have little accruals mispricing.The improvement of the disclosure quality also can mitigate the accruals mispricing,improve the efficiency of market pricing.
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