accrual


Also found in: Dictionary, Medical, Legal, Financial, Wikipedia.
Related to accrual: accrual basis, Accrual accounting
  • noun

Synonyms for accrual

the act of accumulating

References in periodicals archive ?
Based on the actual needs of Accrual Gold customers, ICBC has provided a packaged service, including gold buying, selling, financing and storing which is very convenient in terms of both investment and trading.
Using a broad cross-section of publicly traded companies, FLOS show that poor accruals quality is positively related to (1) higher cost of equity, as computed using the firm's equity beta; (2) the firm's low price-to-earnings ratio; (3) a higher cost of debt; and (4) a high factor loading for accrual quality in one-factor (and three-factor) asset pricing models.
First, using a sample of individual insurers (group member firms and nonaffiliated firms), the price of insurance is regressed onto our measurers of accrual quality.
According to economic, financial and accounting theories and researches done three models are designed for predicting operational cash flow with three kinds of variables:1) accounting profit, 2) cash component and total accruals, 3)cash component and the accrual components of the accounting profit.
In such cases, the increase of the accruals is due to signaling the market and reduces the information asymmetries.
At this point, you can return to Tables 1a and 1b to demonstrate how changes in other assets and liabilities influence the cash basis income and accrual basis income.
Now that the basic foundations are laid out, introduce students to working problems that require converting cash basis records to the accrual basis.
This procedure is usually included in the studies of accrual anomaly and permits identifying possible bias between the intrinsic value of an asset and its market value.
For final verification of the occurrence of accrual anomaly in the Brazilian capital market, we constructed a zero-investment portfolio based on the magnitude of accruals.
The NHS pension is 1/80 accrual currently, with a Government proposal for 1/60 accrual at 14.
Her results show that real manipulation is positively correlated with the costs of accrual manipulation and those accruals and real manipulations are negatively correlated.
Therefore, it is less likely that the signs of the abnormal accrual estimates would switch because of estimation errors, reducing the risk that we would misclassify income increasing and income decreasing abnormal accruals.
My study contributes to the literature of agency theory in corporate finance and that of accrual anomaly in accounting.
For example, cash inflows might not be realized from revenues that are recognized on an accrual basis; that is, accrued revenues might exceed cash actually collected.
00 Build 549 introduces new capabilities in its Accruals Engine designed to reduce implementation and maintenance costs of customer accrual policies and rules administration and enforcement.