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Littérature scientifique sur le sujet « Accruals »

Auteur : Grafiati

Publié le 4 juin 2021

Mis à jour le 25 juillet 2025

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Articles de revues sur le sujet "Accruals"

Martias, Andi. "ANALISA PENGARUH FREE CASH FLOW, AUDIT INTERNAL, LIKUIDITAS, LEVERAGE DENGAN DISCREATIONARY ACCRUAL Pada PT. ALSY." Jurnal Perspektif 18, no. 1 (2020): 45–53. http://dx.doi.org/10.31294/jp.v18i1.7195.

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Abstract - Discreationary accruals as a representative in earnings management calculation parameters. The theory in which calculated by excluding total accruals with non-discreationary accruals. This model uses Total Accrual (TA) which is classified into discreationary accrual (DA) and non discreationary accrual (NDA). This research process aims to determine the process of managing management responsibilities for financial reporting for shareholders there is no miss information. The earnings management method is part of the accounting method used in financial reporting for investors.The analys

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Zhang, X. Frank. "Accruals, Investment, and the Accrual Anomaly." Accounting Review 82, no. 5 (2007): 1333–63. http://dx.doi.org/10.2308/accr.2007.82.5.1333.

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This paper investigates two competing hypotheses for the accrual anomaly: investment/growth and persistence. Both investment/growth and persistence information in accruals are likely to vary cross-sectionally, depending on a firm's business model, a fact that generates different cross-sectional implications for the accrual anomaly. I find that the magnitude of the accrual anomaly monotonically increases with the investment information contained in accruals, as measured by the co-variation between accruals and employee growth. In industries/firms in which accruals co-vary with employee growth,

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Hafzalla, Nader, Russell Lundholm, and E. Matthew Van Winkle. "Percent Accruals." Accounting Review 86, no. 1 (2011): 209–36. http://dx.doi.org/10.2308/accr.00000011.

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ABSTRACT: We document how the effectiveness of an accruals-based trading strategy changes with the benchmark used to identify an extreme accrual. We measure “percent accruals” as accruals scaled by earnings, rather than total assets, and show that this seemingly small change produces a radically different sort of the data. We find that a trading strategy based on percent accruals yields significantly larger annual hedge returns than the traditional accruals measure, and does so mostly by improving the long position in low-accrual stocks. The hedge returns are also significant in all but the lo

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Izadi Zadeh Darjezi, Javad. "The role of accrual estimation errors to determine accrual and earnings quality." International Journal of Accounting & Information Management 24, no. 2 (2016): 98–115. http://dx.doi.org/10.1108/ijaim-04-2015-0022.

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Purpose Managers, investors and security analysts all pay special attention to the bottom line of income statements and they miss significant information included in accruals about the quality of earnings. A considerable portion of the earnings-quality literature examines the possibility of using the accruals to shift reported income among fiscal periods. One of the main roles of working-capital accruals is to adjust the recognition of cash flows. This paper aims to focus on earnings quality by examining the working-capital accruals quality using the method of Dechow and Dichev (2002). Design/

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Canitz, Felix, Christian Fieberg, Kerstin Lopatta, Thorsten Poddig, and Thomas Walker. "Revisiting the (mis)pricing of the accrual anomaly." Journal of Risk Finance 19, no. 3 (2018): 210–24. http://dx.doi.org/10.1108/jrf-12-2016-0154.

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Purpose This paper aims to hunt for the driving force behind the accrual anomaly and revisit the risk versus mispricing debate. Design/methodology/approach In sorts of stock returns on abnormal and normal accruals, the authors find that abnormal accruals are the driving force behind the accrual anomaly. The authors then construct characteristic-balanced portfolios from dependent sorts of stock returns on the abnormal accrual characteristic and a related factor-mimicking portfolio to test whether the accrual anomaly is due to risk or mispricing (Daniel and Titman, 1997; Davis et al., 2000). Fin

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Krishnan, Gopal V. "Audit Quality and the Pricing of Discretionary Accruals." AUDITING: A Journal of Practice & Theory 22, no. 1 (2003): 109–26. http://dx.doi.org/10.2308/aud.2003.22.1.109.

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Accrual-based earnings is considered superior to cash flows. Accruals allow managers to communicate their private and inside information and thereby improve the ability of earnings to reflect underlying economic value. However, managers could engage in aggressive reporting of accruals that would seriously undermine the informativeness of reported earnings. Since outsiders cannot directly observe earnings, high-accrual firms face greater agency costs relative to low-accrual firms. Auditing plays an important role in mitigating these agency costs by constraining opportunistic management of accru

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Dechow, Patricia M., and Ilia D. Dichev. "The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors." Accounting Review 77, s-1 (2002): 35–59. http://dx.doi.org/10.2308/accr.2002.77.s-1.35.

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This paper suggests a new measure of one aspect of the quality of working capital accruals and earnings. One role of accruals is to shift or adjust the recognition of cash flows over time so that the adjusted numbers (earnings) better measure firm performance. However, accruals require assumptions and estimates of future cash flows. We argue that the quality of accruals and earnings is decreasing in the magnitude of estimation error in accruals. We derive an empirical measure of accrual quality as the residuals from firm-specific regressions of changes in working capital on past, present, and

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Nurmayanti, Poppy. "Karakteristik Chief Executive Officer (CEO) dan Kualitas Akrual: Bukti Empiris dari Indonesia." Jurnal Akuntansi dan Governance Andalas 3, no. 1 (2020): 1–29. http://dx.doi.org/10.25077/jaga.v3i1.42.

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This study investigates the relationship between CEO characteristics and accruals quality from public firms listed in Indonesia Stock Exchange between 2010 and 2017. This study used two accruals quality measures namely absolute abnormal accruals and performance matched abnormal accruals. Specifically, absolute abnormal accruals are proxied by two proxies, a) the modified Jones model (Dechow et al. 1995) and b) accrual estimation error the augmented specification of Dechow and Dichev model (2002) as suggested by McNichols (2002). Furthermore, performance matched abnormal accruals are proxies by

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Nabosu, Simon Sokorte, and Esther Nkatha M’ithiria. "The Role of Accruals Anomaly on Stock Market Return of Non-Financial Firms Listed on the Nairobi Securities Exchange." Journal of Finance and Accounting 6, no. 3 (2022): 82–96. http://dx.doi.org/10.53819/81018102t2082.

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The accrual anomaly arises due to the market mispricing of the total accruals and their components and the investors fail to incorporate the differential persistence of the cash flow components and accruals of firm earnings. This study sought to determine the effect of accruals anomaly on stock market return of non-financial firms listed on the Nairobi Securities Exchange. The study adopted positivism as data collection and hypothesis development and testing was achieved. The study used quantitative research design to correlate study variables using mathematical analysis methods. Correlation r

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Ashbaugh-Skaife, Hollis, Daniel W. Collins, William R. Kinney, and Ryan LaFond. "The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality." Accounting Review 83, no. 1 (2008): 217–50. http://dx.doi.org/10.2308/accr.2008.83.1.217.

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This paper investigates the effect of internal control deficiencies and their remediation on accrual quality. We first document that firms reporting internal control deficiencies have lower quality accruals as measured by accrual noise and absolute abnormal accruals relative to firms not reporting internal control problems. Second, we find that firms that report internal control deficiencies have significantly larger positive and larger negative abnormal accruals relative to control firms. This finding suggests internal control weaknesses are more likely to lead to unintentional errors that ad

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Thèses sur le sujet "Accruals"

Saher, S. (Sonia). "Accrual anomaly:balance sheet vs. cash flow statement measurement of accruals." Master's thesis, University of Oulu, 2017. http://urn.fi/URN:NBN:fi:oulu-201705101745.

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I explore the recent evidence on persistence of accrual anomaly, previously explored by Richard G. Sloan in 1996. Sloan (1996) highlights that the presence of cash flows statement data could improve the results to study accrual anomaly. Therefore, my motivation of the research is to explore accrual anomaly based on cash flows statement (CFS) method and balance sheet (BS) method for measuring accruals. The accounting academics report accruals as many different interpretations (such as the prospective growth of businesses and idiosyncratic risk) therefore, it may not be exploited under accruals

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Eltaybany, Sarah Abdelmohsen. "Accruals anomaly and accruals management : evidence from the UK." Thesis, University of Aberdeen, 2018. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=240721.

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ALMEIDA, FABRICIO RIBEIRO RODRIGUES D. "ASSESSING ACCRUALS IN BRAZILIAN IPOS." PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2008. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=25788@1.

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PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO COORDENAÇÃO DE APERFEIÇOAMENTO DO PESSOAL DE ENSINO SUPERIOR PROGRAMA DE EXCELENCIA ACADEMICA Em uma oferta inicial de ações, uma das dificuldades dos investidores é avaliar que preço pagar pela ação lançada. Para diminuir tal dificuldade, a Comissão de Valores Imobiliários exige que as empresas emissoras apresentem demonstrativos financeiros dos últimos três anos de operações. Esta dissertação avalia a precisão desses demonstrativos financeiros, através de uma amostra de 67 emissões de ações na Bovespa entre 2002 e 2007. A análise do

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Pereira, Manuel José Rodrigues da Cunha. "Gestão de Resultados e Accruals." Master's thesis, Faculdade de Economia da Universidade do Porto, 2008. http://hdl.handle.net/10216/56169.

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Kiriukhin, Oleg. "Accruals Quality and Firm Value." Thesis, The University of Chicago, 2018. http://pqdtopen.proquest.com/#viewpdf?dispub=10817494.

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I examine the importance of the properties of accounting information to equity investors by estimating the implicit prices of accruals quality and operating volatility revealed from observed stock prices. I measure accruals quality parameters based on the model in Nikolaev [2016], which separates the volatility of accounting error from the volatility of the performance component of accruals. I use the hedonic regression approach, which relies on rational expectations (Bajari et al. [2012]) to identify the effect of accruals quality on firm value. This approach isolates time-varying

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McCulloch, Brian William. "Earnings management with reversing accruals /." Thesis, Connect to this title online; UW restricted, 1997. http://hdl.handle.net/1773/8796.

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Pereira, Manuel José Rodrigues da Cunha. "Gestão de Resultados e Accruals." Dissertação, Faculdade de Economia da Universidade do Porto, 2008. http://hdl.handle.net/10216/56169.

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Soares, Nuno Domingues Mateus Pedroso. "The accruals anomaly in the UK." Thesis, University of Manchester, 2009. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.505405.

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In this thesis I provide evidence related to the existence, or otherwise, of the accruals anomaly (Sloan, 1996) in the UK stock market. The accruals anomaly is one of the several anomalies relative to the efficient market hypothesis that have been reported in the accounting and finance literature, and that has received wide attention from researchers in order to better understand it and determine if a real anomaly exists.

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Takamatsu, Renata Turola. "Accruals contábeis, persistência dos lucros e retorno das ações." Universidade de São Paulo, 2011. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-19032012-192122/.

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A presente pesquisa foi desenvolvida com o objetivo de avaliar a capacidade dos investidores em interpretar os dados emanados pela Contabilidade; mais especificamente, analisou sua habilidade em compreender informações relativas ao lucro. De forma complementar, buscou analisar a existência de oportunidades de obtenção de ganhos econômicos por intermédio da adoção de estratégias de investimento com base em informações relativas aos accruals. A amostra compreendeu empresas não financeiras para as quais o banco de dados Economática dispunha de informações relativas ao período de 1995 a 2010. Fora

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Wakil, Gulraze. "Conservatism, Earnings Persistence, and the Accruals Anomaly." Kent State University / OhioLINK, 2011. http://rave.ohiolink.edu/etdc/view?acc_num=kent1301329397.

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Plus de sources

Livres sur le sujet "Accruals"

Commission, Great Britain Charity, ed. Accruals accounts pack. The Commission, 1999.

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Archibald, Valerie. Accruals accounting in the public sector. Longman in association with the Civil Service College, 1994.

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Sugata, Roychowdhury, and Harvard Business School, eds. Elections and discretionary accruals: Evidence from 2004. Harvard Business School, 2009.

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Statistics, Australian Bureau of, ed. Accruals-based government finance statistics, 2000: Information paper. Australian Bureau of Statistics, 2000.

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Ising, Peter. Earnings Accruals and Real Activities Management around Initial Public Offerings. Springer Fachmedien Wiesbaden, 2014. http://dx.doi.org/10.1007/978-3-658-03794-9.

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Forum, Public Audit, ed. The whole truth: Or why accruals accounting means better management. Public Audit Forum, 2002.

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Schmitt, Ray. Working after normal retirement age: Pension accruals for post-65 service. Congressional Research Service, Library of Congress, 1988.

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United States. Congress. Senate. Special Committee on Aging., ed. The Cost of mandating pension accruals for older workers: An information paper. U.S. G.P.O., 1986.

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Green, Joseph Peter. The valuation relevance of the accruals process and the disclosure of cash flow numbers. The Author], 1996.

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Al-Omari, Ahmad Moh'd Mostafa. The use of discretionary accruals in the market for corporate controls: A studyof unsuccessful bids. University of Manchester, 1994.

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Chapitres de livres sur le sujet "Accruals"

Gow, Ian D., and Tongqing Ding. "Accruals." In Empirical Research in Accounting. Chapman and Hall/CRC, 2024. http://dx.doi.org/10.1201/9781003456230-15.

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Herbert, Michael. "Prepayments and accruals." In Practical Accounts 1. Macmillan Education UK, 1987. http://dx.doi.org/10.1007/978-1-349-10549-6_12.

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Bright, George, and Michael Herbert. "Prepayments and Accruals." In Mastering Accounting. Macmillan Education UK, 1990. http://dx.doi.org/10.1007/978-1-349-20618-6_9.

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Berry, Aidan, and Robin Jarvis. "Debtors, creditors, accruals and prepayments." In Accounting in a Business Context. Springer US, 1994. http://dx.doi.org/10.1007/978-1-4899-6942-2_7.

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Berry, Aidan, and Robin Jarvis. "Debtors, creditors, accruals and prepayments." In Accounting in a Business Context. Springer US, 1991. http://dx.doi.org/10.1007/978-1-4899-6944-6_7.

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Min Shirley, Liu. "Accrual Accounting and Risk: Abnormal Sales Growth, Accruals Quality, and Returns." In Encyclopedia of Finance. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-91231-4_106.

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Nicholson, Margaret. "Adjustments for Final Accounts: Prepayments and Accruals — Ledger Accounts." In Accounting Skills. Macmillan Education UK, 1989. http://dx.doi.org/10.1007/978-1-349-10853-4_24.

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Hsu, Wenhsin. "Accruals and the Asymmetric Timeliness of Earnings: A Decomposition Analysis." In Encyclopedia of Finance. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-91231-4_79.

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Hsu, Wenhsin. "Accruals and the Asymmetric Timeliness of Earnings: A Decomposition Analysis." In Encyclopedia of Finance. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-73443-5_79-1.

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Ising, Peter. "Introduction." In Earnings Accruals and Real Activities Management around Initial Public Offerings. Springer Fachmedien Wiesbaden, 2014. http://dx.doi.org/10.1007/978-3-658-03794-9_1.

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Actes de conférences sur le sujet "Accruals"

Valaskova, Katarina, and Dominika Gajdosikova. "CORPORATE DEBT AND EARNINGS MANAGEMENT: EVIDENCE FROM SLOVAKIA." In 12th International Scientific Conference „Business and Management 2022“. Vilnius Gediminas Technical University, 2022. http://dx.doi.org/10.3846/bm.2022.802.

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Several different models have been developed worldwide to detect manipulative financial reporting in en-terprises. These earnings management practices help enterprises improve their financial performance or gain some advantages based on window dressing techniques. Moreover, there are several firm-specific factors and indicators that can influence the earnings management behavior of enterprises. The purpose of this paper is to test the relationship between corporate debt and earnings management in a sample of 15,716 Slovak firms over a 5-year period. The level of earnings management is measured

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Mihai, Razvan, Omer Faruk Ozkul, Gora Datta, Nicolae Goga, Sergii Grybniak, and Constantin Viorel Marian. "Blockchain-Enabled Economic Transactions: Recurring Financial Accruals and Payments." In 2022 IEEE 1st Global Emerging Technology Blockchain Forum: Blockchain & Beyond (iGETblockchain). IEEE, 2022. http://dx.doi.org/10.1109/igetblockchain56591.2022.10087074.

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Zhang, Qunying, and Xuemeng Guo. "The effect of classification shifting on accruals and cash flow." In 2016 International Conference on Industrial Economics System and Industrial Security Engineering (IEIS). IEEE, 2016. http://dx.doi.org/10.1109/ieis.2016.7551875.

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Sawicki, Julia, and Keshab Shrestha. "Overvalued Equity and the Accruals Anomaly: Evidence from Insider Trades." In Annual International Conferences on Accounting and Finance. Global Science & Technology Forum (GSTF), 2012. http://dx.doi.org/10.5176/2251-1997_af58.

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Kamalluarifin, Wan Farhah Shafiy Wan. "Ownership Structure And Discretionary Accruals In Malaysian Public Listed Companies." In 9th International Economics and Business Management Conference. European Publisher, 2020. http://dx.doi.org/10.15405/epsbs.2020.12.05.3.

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Labor, Bea, and Staffan Lindskog. "On Evaluation of Assessments of Accruals of Future Dismantling Costs." In ASME 2013 15th International Conference on Environmental Remediation and Radioactive Waste Management. American Society of Mechanical Engineers, 2013. http://dx.doi.org/10.1115/icem2013-96100.

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A major prerequisite in order for civilian commercial nuclear energy production to qualify as sustainable energy production is that systems for the management of the nuclear waste legacy are in operation. These waste types are present in a range from very low short lived waste (VLLW) to long lived high level waste (HLW) (including the used nuclear fuel). The second prerequisite is that financial responsibilities or other constraints must not be passed on to coming generations. The first condition for qualification corresponds to the Polluters Pays Principle (PPP) which demands that the respons

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Musaev, Taigib K., and Adam T. Musaev. "The methodology of organizing settlements with employees on remuneration for time worked." In Agro-industrial complex: problems and prospects of development. Far Eastern State Agrarian University, 2024. https://doi.org/10.22450/978-5-9642-0633-0-345-352.

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The analysis of the applied methods of organization of settlements with personnel on remuneration at agricultural enterprises is carried out. Based on the research and analysis of practical recommendations on the consistent formation of accruals for time-based and piece-work, methodological foundations for the accurate fulfillment of obligations within the framework of the requirements of labor legislation have been developed.

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Yang, Lee-Wen, *Juo-Lien Wang, and Jui-Hsiu Chang. "The Relation between Abnormal Accruals and Key Audit Matter: Evidence from Taiwan." In ICIBE 2020: 2020 The 6th International Conference on Industrial and Business Engineerin. ACM, 2020. http://dx.doi.org/10.1145/3429551.3429561.

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Im, Chae Chang, Jeong Ho Kim, and Min Kyung Choi. "Dividend Policy and Earnings Management: Based on Discretionary Accruals and Real Earnings Management." In Business 2015. Science & Engineering Research Support soCiety, 2015. http://dx.doi.org/10.14257/astl.2015.114.07.

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Fefilatyev, Sergiy, Tim V. Ivanovskiy, Lawrence O. Hall, et al. "Clinical deployment of a medical expert system to increase accruals for clinical trials: Challenges." In 2007 IEEE International Conference on Systems, Man and Cybernetics. IEEE, 2007. http://dx.doi.org/10.1109/icsmc.2007.4413719.

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Rapports d'organisations sur le sujet "Accruals"

Wilson, D. Accruals for HANDI 2000 business management system. Office of Scientific and Technical Information (OSTI), 1998. http://dx.doi.org/10.2172/362443.

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Wu, Jin Ginger, Lu Zhang, and X. Frank Zhang. Understanding the Accrual Anomaly. National Bureau of Economic Research, 2007. http://dx.doi.org/10.3386/w13525.

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McCauley-Bell, Pamela, and Rhonda Freeman. Studies and Analyses of Automated Systems for Evidence Accrual. Defense Technical Information Center, 1997. http://dx.doi.org/10.21236/ada327673.

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Etheridge, Melvin R. Accrual Funding of Military Retirement Health Care: FY94 Funding Estimates. Defense Technical Information Center, 1993. http://dx.doi.org/10.21236/ada274239.

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Bielen, David A., Eric J. OShaughnessy, Benjamin O. Sigrin, and Robert M. Margolis. Value Accrual to Customers, Installers, and Financiers in Third-Party Owned Solar PV Markets. Office of Scientific and Technical Information (OSTI), 2019. http://dx.doi.org/10.2172/1505551.

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Martner, Ricardo. Fiscal Indicators in Latin-American Countries. Inter-American Development Bank, 2005. http://dx.doi.org/10.18235/0012270.

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The purpose of this document is to provide a comparative analysis of Latin-American government finance statistics including public expenditures, income, overall balances, and debt stocks. The paper explores some of the problems that arise in country comparisons and in regional harmonization of fiscal targets, an important issue when considering common goals of overall balances and public debt. The paper also discusses some of the new initiatives such as: applying accrual accounting and registering all variations of public net worth; including economic cycle and relative prices fluctuations in

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Alstadsæter, Annette, Martin Jacob, Wojciech Kopczuk, and Kjetil Telle. Accounting for Business Income in Measuring Top Income Shares: Integrated Accrual Approach Using Individual and Firm Data from Norway. National Bureau of Economic Research, 2016. http://dx.doi.org/10.3386/w22888.

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Westervelt, Eileen, Joseph Bush, Christopher Battisti, Brianna Morton, Heather FitzHenry, and David Schwenk. Technology transfer : converting multizone HVAC systems from constant to variable volume. Engineer Research and Development Center (U.S.), 2023. http://dx.doi.org/10.21079/11681/47439.

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This project promotes awareness and facilitates implementation of a low-cost controls retrofit for multizone air handling systems as an interim solution for energy efficiency that accrues savings while delaying system replacement. Implementation tools support technology evaluation and rapid implementation. Products include the following: fact sheet, technical note, pitch briefing, scoping guide, savings estimator, procurement package templates, commissioning guide, and on-line training. Multiple outreach activities occurred including presentations, journal articles, and contacting potentially

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Ramsberger, Peter F., and Paul J. Sticha. Assessing the Value of Army Continuing Education System Personnel to the Overall Benefits the Army Accrues. Defense Technical Information Center, 2006. http://dx.doi.org/10.21236/ada455104.

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Barreix, Alberto Daniel, Jerónimo Roca, and Fernando Velayos. Quo Vadis Income Tax?: Towards the PIT-CA. Inter-American Development Bank, 2017. http://dx.doi.org/10.18235/0007979.

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The income tax system has prevailed for more than 200 years. Its capacity to adapt to cultural, economic, political, and social change has made it the greatest raiser of revenue in human history. The 2008 financial crisis and its consequent fiscal crises brought about fundamental administrative changes, notably a greater impulse toward tax transparency. Those changes offer a challenge and an opportunity for the modification of income tax’s design. Financial systems in the developed countries, which needed huge bailouts in a context of widespread insecurity (intervention in banks and insurance

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