← accruals_quality_low (all sectors) · all signals in Wholesale + Retail Trade
accruals_quality_low in Wholesale + Retail Trade
Fires when total accruals exceed 10% of total assets while net income is positive. Captures 'earnings of low cash quality' (Sloan accruals).
Calibration in this sector (20d horizon)
| n events | 73 |
|---|---|
| Mean return | +17.62% |
| Median | +3.55% |
| Stdev | 65.49% |
| Hit rate | 53.4% |
| r/σ | +0.27 |
Top 5 sectors for accruals_quality_low by |r/σ|
| Sector | n | Mean 20d | r/σ |
|---|---|---|---|
| Wholesale + Retail Trade | 73 | +17.62% | +0.27 |
| Transportation, Communications, Utilities | 40 | -4.01% | -0.18 |
| Manufacturing (light) | 171 | -2.38% | -0.16 |
| Mining + Construction | 80 | +3.47% | +0.14 |
| Manufacturing (heavy) | 223 | -2.30% | -0.12 |
For full multi-horizon and net-of-cost calibration, see the unfiltered accruals_quality_low methodology page.