Accrual mispricing, value-at-risk, and expected stock returns

Review of Quantitative Finance and Accounting · 2021 · PMC8075029

Europe PMC

hedged sentence

—

closest p

—

boldest claim

The sentences

highly significantno p-value reported

Model (2) suggests that the coefficient of the accrual remains a highly significant predictor of average returns and that ln(VAR 5% ) neither subsumes nor is subsumed by the accrual.

also in 132,142 other papers

Quoted from the open-access full text in Europe PMC under the licence the publisher applied. The sentence is reproduced exactly as published; the emphasis is ours.