accrual

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  • noun

Synonyms for accrual

the act of accumulating

References in periodicals archive ?
Overall, these results suggest no relationship between accruals quality and the cost of equity financing, which supports our second hypothesis.
Specifically, as the quality of innate accruals decreases, the lower the price an insurer charges for its product.
The purpose of this study is to identify the relationship between the pricing of accruals (discretionary and non-discretionary) and companies' growth in Tehran stock exchange.
The effect of subjectivity in measuring accounting items roots in the commitment which creates accruals in basic financial statements.
In the accounting literature, accruals are traditionally viewed as an attribute of earnings management or earnings discretion (Xie, 2001; Chan et al.
Lastly, the negative association seems stronger for accruals and long-term asset accruals generated in the fourth fiscal quarter, when management are often in a position to either spend the money or "waste" the budget.
Conceptually, the more variability there is in the correspondence between an entity's accruals and its cash flows over the entity's operating cycle, the lower the entity's AQ and therefore the lower the entity's accounting quality.
The model is based on an AQ approach to measuring accounting quality--one that views an entity's accruals as the difference between its "free cash flows" and its "income before extraordinary items.
00 Build 549 also broadens customer access to all accruals engine rules settings, and no longer requires any back-end configuration.
These accrual policies and rules enhancements are estimated to reduce the time required to configure accruals policies and rules by 80%.
Yet generalpurpose financial statements must be reported using the accrual basis, requiring accountants to convert the records.
Many introductory-level accounting students find the accrual method difficult to understand, partly because of lack of exposure to the differences between the two methods.
The present article provides an expanded panorama of the relationship between accruals and stock returns in the Brazilian market.
The purpose of this study, on the one hand, explains how managers manipulate earnings through accruals and/or real earnings management and, on the other, shows the effect of the adoption of the law no.
They conclude, for instance, that discretionary accruals drive the accrual anomaly (Xie, 2001; Chan, Chan, Jegadeesh, and Lakonishok, 2006) and are associated with anomalous longterm returns after seasoned public offerings (Teoh, Welch, and Wong, 1998a; Teoh and Wong, 2002; DuCharme, Malatesta, and Sefcik, 2004), initial public offerings (Teoh, Welch, and Wong, 1998b; Teoh, Wong, and Rao, 1998; Teoh and Wong, 2002), stock-for-stock mergers (Louis, 2004; Gong, Louis, and Sun, 2008a), and open market repurchases (Gong, Louis, and Sun, 2008b).