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Related to accrual: accrual basis, Accrual accounting
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  • noun

Synonyms for accrual

the act of accumulating

References in periodicals archive ?
The earnings management literature generally predicts less accrual manipulation in the fourth quarter than in other quarters (e.
2) While this well-known accrual anomaly has continued to intrigue financial economists after a decade, a recent work by Fairfield et al.
Larger customer organizations in all industries often have a variety of unique accrual policies and rules requirements within the same company due to union contracts, multiple and acquired divisions, and different operating locales.
00 Build 549 has now built into its accrual engine advanced features that allow customers to re-run accrual policies or rules for any date range.
Before assigning the first case, the instructor should review the basic accounting equation and expand the equation to focus on differences between the cash basis and accrual basis: Add simple matrices that show the additions and subtractions involved with conversion of the cash basis to the accrual basis.
Students realize that the difference between the cash basis and accrual basis is the treatment of these other assets and liabilities.
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.
According to an ICBC official, Accrual Gold is a gold investment product jointly launched by ICBC and the World Gold Council.
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.
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.