Ran AN

School of Management, Xiamen University

Xiamen, Fujian 361005

China

SCHOLARLY PAPERS

2

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171

SSRN CITATIONS

0

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0

Scholarly Papers (2)

1.

Back to Fundamentals: The Accrual–Cash Flow Correlation, the Inverted-U Pattern, and Stock Returns

Number of pages: 57 Posted: 11 Jun 2020 Last Revised: 13 Jun 2020
School of Management, Xiamen University, The Chinese University of Hong Kong, Shenzhen and The Chinese University of Hong Kong
Downloads 160 (250,704)

Abstract:

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accrual anomaly, correlation between accruals and CFO, timing role of accruals, non-timing role of accruals

2.

The knowledge-based economy and delayed loss recognition

Number of pages: 51 Posted: 13 May 2022
School of Management, Xiamen University, Pennsylvania State University - Smeal College of Business and The Chinese University of Hong Kong
Downloads 11 (759,091)

Abstract:

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Knowledge-based economy; Intangible investments; Conditional conservatism; Delayed recognition