Peer earnings yield and accrual quality

Do stocks with high earnings yield also have lower balance-sheet accrual risk?

Peer comparison CMP-014 Scatter Sample

Sample data. Every number, symbol and holding on these pages is generated sample data dated 2026-10-16, used only to illustrate layout and method for educational and informational purposes. It is not market data, backtest output or a forecast, and the analytics described in the specifications are not running.

Download CSV Sample JSON Specification JSON Sample as of

0700.HK Tencent Holdings | Hang Seng Index | 2025-10-16 – 2026-10-16 | HKD

Highest item: Sample company G
5.54 %
Lowest item: Sample company B
0.66 %
Average
3.28 %
Number of items
10 items

Value-accrual scatter

Earnings yield (%) (Scatter)

Cash conversion

Accruals ratio (%) (Bar)

Outlier denominators

Earnings yield (%) and Accruals ratio (%) (Table)

Sample data rows

Accruals ratio (%)Earnings yield (%)Accruals ratio (%)Data date (sample)
Sample company A 4.14 5.8 2026-10-16
Sample company B 0.66 17.7 2026-10-16
Sample company C 3.63 28.4 2026-10-16
Sample company D 3.85 0 2026-10-16
Sample company E 5.29 19.3 2026-10-16
Sample company F 2.23 38.1 2026-10-16
Sample company G 5.54 7.5 2026-10-16
Sample company H 0.66 5.7 2026-10-16
Sample company I 2.9 11.7 2026-10-16
Sample company J 3.93 34.3 2026-10-16