Accruals
应计项目比率
Stock FundamentalP2Quality/Risk/OtherApplies to: US stocks
Formula
(net income - operating cash flow) / average total assets
How to read it
Higher means worse earnings quality (the accruals anomaly), with typically lower future returns.
Outputratio/value
Data source: IS+CF+BS. Public knowledge, not investment advice.
See Accruals computed live on popular US stocks →
Related indicators
Reference metadata — public, well-known indicator definitions. Not investment advice.