accrual

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  • noun

Synonyms for accrual

the act of accumulating

References in periodicals archive ?
2005) (FLOS) establish a link between a firm's accruals quality and its cost of capital.
Alternatively, Core, Guay, and Verdi (2008) (CGV) suggest that FLOS use a misspecified model to test the hypothesis that accruals quality is a priced risk factor.
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.
More specifically, the findings indicate that governments tend to increase these discretionary accruals if they can be absorbed by a surplus.
In fact, in a later paper (Anessi-Pessina et al, 2008) they show that the adoption of an integrated system of accruals and budgetary accounting is influenced by such "cultural" variables as the perceptions of Chief Financial Officers and geographical location.
The AQM seeks to identify outlier discretionary accruals that might provide evidence of potential attempts by management to manipulate or smooth earnings through the use of judgmental and subjective accounting choices.
allows discretionary accrual factors to be part of the estimation of total accruals and, thus, extends the traditional Jones model approach to identifying earnings management practices.
2003a) argue that working capital accruals and long-term asset accruals are both proxies for firm growth.
In the accounting literature, accruals are traditionally viewed as an attribute of earnings management or earnings discretion (Xie, 2001; Chan et al.
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.