{"title":"Have existing theories explained the accrual anomaly? An evaluation based on the decomposition method","authors":"Zhi-an Hu, Zhuo Huang, Dawei Lin, Zhimin Qiu","doi":"10.1111/acfi.12900","DOIUrl":null,"url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":"13 1","pages":""},"PeriodicalIF":3.5000,"publicationDate":"2021-12-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Intelligent Systems in Accounting Finance & Management","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1111/acfi.12900","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}