Alpha Library  /  Point-in-time Fundamentals  /  fund_accruals

fund_accruals

Accruals - inverse (NI-CFO)/TA, Sloan 1996

Themes & universe

qualityequity_usequity_cnequity_hk1d

Formula

-\mathrm{zscore}_{x}\left(\frac{\mathrm{NI}-\mathrm{CFO}}{\mathrm{TA}}\right)

Definition

id

fund_accruals

zoo

fundamental

module_path

src.factors.zoo.fundamental.accruals

decay_horizon

252

min_warmup_bars

1

requires_sector

False

columns_required

fund:accruals

Notes

Balance-sheet accrual proxy: high accruals indicate low earnings quality; sign inverted so high score = low accruals. PIT-safe from the fundamental panel; missing statements remain NaN and are excluded from that date's cross-section.

Run it

pip install vibe-trading-ai
vibe-trading alpha show fund_accruals
vibe-trading alpha bench --zoo fundamental --universe csi300 --period 2020-2025