Results 281 to 290 of about 153,414 (353)

The Problem of Funding Accrued Dividends in Maryland

, 1941
Richard Ober
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The Effect of Accrual Heterogeneity on Accrual Quality Inferences

The Accounting Review, 2021
ABSTRACT We investigate the impact of the mixed attribute GAAP measurement model on accrual quality inferences. GAAP rules vary from an income statement “matching” focus to a balance sheet “fair-value” focus. Accrual properties are also affected by the business activity being measured and the activity's recurrence.
Patricia M. Dechow, Chad R. Larson, Robert J. Resutek   +2 more
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Tree diversity increases decadal forest soil carbon and nitrogen accrual

Nature, 2023
Xinli Chen, Anthony Taylor, Peter B Reich   +2 more
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Accrual reliability, earnings persistence and stock prices

Journal of Accounting and Economics, 2005
Richard G Sloan
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The Accruals-Cash Flow Relation and the Evaluation of Accrual Accounting

SSRN Electronic Journal, 2020
Considerable research has evaluated the role of accruals in determining earnings, with an accrual-cash flow relation at the center of the investigation. However, much of the research is based on misconceptions. First, accruals are identified as the items that reconcile earnings to cash flows in the cash flow statement.
Oh, Hyung Il, Penman, Stephen
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Cash to accrual and cash to accrual

Accounting, Auditing & Accountability Journal, 2003
This study traces the development of financial reporting in two publicly funded hospitals in New South Wales over the period 1857 to post‐1975, with particular focus on the use of cash and accrual accounting. The historical analysis draws on process and contextual change and stakeholder theory, and uses both primary and secondary data, to describe ...
Julie E.M. Scott, Jill L. McKinnon, Graeme L. Harrison   +2 more
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Investor Sentiment, Accruals Anomaly, and Accruals Management

Journal of Accounting, Auditing & Finance, 2009
This study examines the effect of investor sentiment on the accruals anomaly. We find that for small stocks mispricing per unit of accruals is greater in high sentiment periods as compared with low sentiment periods. This result is consistent with the notion that in high sentiment periods individual investors pay less attention toward understanding ...
Ashiq Ali, Umit G. Gurun
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