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1

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

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2

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

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3

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

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4

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

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5

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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6

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

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7

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

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8

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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9

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

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10

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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11

University of Chicago. Institute of Professional Accounting., ed. Studies on management's ability and incentives to affect the timing and magnitude of accounting accruals. Institute of Professional Accounting, Graduate School of Business, University of Chicago, 1988.

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12

Ireland. Dept. of Transport, Energy, and Communications., ed. Department of Transport, Energy and Communications: Introduction of accruals based accounting : project report, December 1996. Stationery Office, 1997.

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13

Office, General Accounting. Accrual budgeting. U.S. General Accounting Office (441 G St., NW. Rm. LM, Washington, D.C. 20548), 1992.

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14

Office, General Accounting. Accrual budgeting. Comptroller General of the United States, 1992.

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15

Commission, Great Britain Charity, ed. Accruals accounting for the smaller charity: A guide to the charities SORP for unincorporated charities with up to £100,000 annual income and with no branches or investment asset. The Commission, 1995.

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16

Commission, Great Britain Charity. Accruals accounting for the smaller charity: A guide to the Charities SORP for unincorporated charities with up to £100,000 annual income and with no branches or investment assets : October 1995. Charity Commission., 1995.

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17

Fetterly, Ross. Accrual accounting and budgeting in defence. Defence Management Studies Program, School of Policy Studies, Queen's University, 2008.

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18

Diamond, Jack. Performance budgeting-- is accrual accounting required? International Monetary Fund, Fiscal Affairs Department, 2002.

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19

Prodjoharjono, Soepomo. Accrual accounting in Indonesian local government. University of Birmingham, 1999.

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20

Kubota, Hideki. Shijō keizai no tenkai to hassei shugi kaikei no henʼyō. Shiga Daigaku Keizai Gakubu, 1996.

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21

Ouda, Hassan. Practice-Relevant Accrual Accounting for the Public Sector. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-51595-9.

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22

Wu, Jin Ginger. The accrual anomaly: Exploring the optimal investment hypothesis. National Bureau of Economic Research, 2007.

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23

Glenday, Graham. Accrual equivalent marginal tax rates for personal financial assests. Harvard Institute for International Development, 1986.

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24

Joisce, John. Statistical treatment of accrual of interest on debt securities. International Monetary Fund, Statistics Department, 2001.

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25

National Center for Education Statistics, ed. Course credit accrual and dropping out of high school. U.S. Dept. of Education, Institute of Education Sciences, National Center for Education Statistics, 2007.

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26

1938-, Taylor William W., and United States Army, eds. A policymaker's guide to accrual funding of military retirement. Arroyo Center, Rand, 1997.

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27

Canadian Institute of Chartered Accountants, ed. Accrual budgeting by Canadian federal, provincial and territorial governments. Canadian Institute of Chartered Accountants, 2009.

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28

United States. Congress. Joint Committee on Taxation., ed. Description of revenue provisions included in the African Growth and Opportunity Act: Scheduled for markup by the Senate Committee on Finance on June 22, 1999. Joint Committee on Taxation, 1999.

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29

United States. Congress. Joint Committee on Taxation, ed. Description of revenue provisions to be considered in connection with the markup of the Work Incentives Improvement Act of 1999: Scheduled for markup by the Senate Committee on Finance on March 4, 1999. Joint Committee on Taxation, 1999.

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30

Canada. Dept. of Finance. Budget 2003: Improving expenditure management and accountability. Dept. of Finance Canada, 2003.

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31

United States. Congress. Joint Committee on Taxation., ed. Description of revenue provisions to be considered in connection with the markup of the Work Incentives Improvement Act of 1999: Scheduled for markup by the Senate Committee on Finance on March 4, 1999. Joint Committee on Taxation, 1999.

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32

International Federation of Accountants. Public Sector Committee. Transition to the accrual basis of accounting: Guidance for governments and government entities. International Federation of Accountants, 2002.

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33

United States. Congress. Joint Committee on Taxation., ed. Description of revenue provision included in the Generalized System of Preferences Extension Act: Scheduled for markup by the Senate Committee on Finance on June 22, 1999. Joint Committee on Taxation, 1999.

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34

Menzies, Lois. Good time: Accrural, forfeiture, and restoration, a report. The Council, 1988.

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35

Menzies, Lois. Good time: Accrural, forfeiture, and restoration, a report. The Council, 1988.

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36

Zarowin, Paul. Estimation of Discretionary Accruals and the Detection of Earnings Management. Edited by Michael A. Hitt, Susan E. Jackson, Salvador Carmona, Leonard Bierman, Christina E. Shalley, and Douglas Michael Wright. Oxford University Press, 2015. http://dx.doi.org/10.1093/oxfordhb/9780190650230.013.20.

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Abstract (sommario):
This article reviews recent research on the estimation of discretionary accruals and the detection of earnings management. There has been an explosive growth in research on accrual earnings management over the past twenty years, and almost all has used the Jones (1991) model or one of its close derivatives. Nevertheless, a growing literature has addressed the model’s problems and attempted to improve its estimation of discretionary accruals. The model’s incomplete characterization of how nondiscretionary accruals are determined by the firm’s operations can cause either Type I or Type II errors
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37

Clarke, Teresa. Accruals and Prepayments: Revision Workbook. Independently Published, 2020.

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38

Accruals Accounting in the Public Sector. Financial Times Prentice Hall, 1994.

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39

Karri, Satyanaraya. Introducing Accruals Management with SAP S/4HANA. Rheinwerk Publishing Inc., 2020.

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40

Merten, Dirk. Accruals Als Bestandteil Von Gewinnen - Systematisierung und Beurteilung. GRIN Verlag GmbH, 2006.

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41

LIBERTY, Creative. Receipt Cheques Sammury: / Cheque Receipts and Accruals Date for Revenue. Independently Published, 2022.

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42

Zarowin, Paul. Estimation of Discretionary Accruals and the Detection of Earnings Management. Oxford University Press, 2015. http://dx.doi.org/10.1093/oxfordhb/9780199935406.013.20.

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43

Na, Chongkil. The association between accounting accruals and mean reversion of annual earnings. 1993.

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44

McNally & co. [from old catalog] Rand. Delivering the Benefits of Accruals Accounting for the Whole Public Sector. Stationery Office Books (TSO), 2005.

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45

Hanrahan, Celestine. Accounts Payable: Quick and Simple Way to Handling Accruals in Accounts Payable. Independently Published, 2022.

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46

Khan, Mozaffar. Are accruals really mispriced?: Evidence from tests of an intertemporal capital asset pricing model. 2005.

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47

Ising, Peter. Earnings Accruals and Real Activities Management Around Initial Public Offerings: Evidence from Specific Industries. Springer Gabler. in Springer Fachmedien Wiesbaden GmbH, 2013.

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48

Ising, Peter. Earnings Accruals and Real Activities Management around Initial Public Offerings: Evidence from Specific Industries. Springer Gabler, 2013.

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49

Britain, Great. The Insurance Companies (Loan Relationships) (Election for Accruals Basis) Order 1999 (Statutory Instruments: 1999: 1643). Stationery Office Books, 1999.

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50

Britain, Great. The Insurance Companies (Loan Relationships) (Election for Accruals Basis) Order 1998 (Statutory Instruments: 1998: 1200). Stationery Office Books, 1998.

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