accrual

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  • noun

Synonyms for accrual

the act of accumulating

References in periodicals archive ?
An investigation of discretionary accruals and surplus-deficit management: Evidence from Swedish municipalities.
However, and in spite of the theoretical and practical objections to the usefulness of accrual reporting in public entities, and the reservations about the convenience of preserving cash-based budgetary reports, international public sector accounting standards are designed on the basis of accruals, and a general agreement exists on the inevitable need to report true and fair information about the economic position of public entities, and not only their short-term financial flows, as budgetary reports present.
Because of the difficulties of registering revenues under the accrual criterion, governments could try to register revenues with the same criteria in the economic and budgetary subsystems.
Still, it is a puzzle how a simple trading strategy relying on accounting accruals could earn consistently significant abnormal returns, long after being widely documented in the literature.
In testing the hypothesis, we use total accruals calculated from the statement of cash flows.
To test whether the relationship between accruals and future returns varies by firm size, we use two main tests, the hedge portfolio test and the multivariate regression analysis.
Public sector accrual accounting practices--as PFM best practices--assist in the provision of richer information with a single set of accounting procedures for the decision-making process (see Alt, Lassen, & Skilling, 2002; Chan & Zhang, 2013; Diamond, 2002; Guthrie, 1998).
However, accrual practices have been quite varied across central governments.
Firstly, we measure the accrual-based IPSAS level index in an intuitive manner based on hierarchical accrual adoption information from simple to complex identification statements.
Using an ordered probit model, we model financial strength ratings as a function of accruals quality and variables to control for various factors, including proxies for firm risk of insolvency, for a large sample of property--liability insurers from 1993 to 2006.
First, we find evidence that financial strength ratings are positively associated with accruals quality.
We are the first to link accounting quality when examining the determinants of financial strength ratings and find that accruals quality incrementally explains insurer ratings.
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.
Accruals also obey the law since in recognizing and accounting them subjectivity is used to the extent that causes low stability in these items.