Results 291 to 300 of about 153,414 (353)
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Accruals, Investment, and the Accrual Anomaly
The Accounting Review, 2007This 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.
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Percent accruals and the accrual anomaly: Korean evidence
Pacific-Basin Finance Journal, 2015Prior studies provide mixed evidence about whether the accrual anomaly exists in the Korean stock market. We seek to reconcile the mixed evidence by applying a different measure of accruals—accruals scaled by earnings (percent accruals)—in comparison to accruals scaled by total assets (traditional accruals). Based on 9399 firm–year observations for the
Young Jun Kim +3 more
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Industry-Specific Discretionary Accruals and the Accrual Anomaly
SSRN Electronic Journal, 2012I motivate and implement a methodology that decomposes a firm’s discretionary accruals into a firm-specific and an industry-specific component. I find that the “accruals anomaly” (Sloan 1996) – the finding that firms with high discretionary accruals subsequently earn negative abnormal returns – is driven by firm-specific discretionary accruals.
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The Journal of Higher Education, 1985
This article describes a process of career mobility identified as accrual mobility, a form of internal mobility in institutions of higher education. Accrual mobility occurs through evolved jobs in which the employee accrues responsibility and/or knowledge well beyond normal growth in the job.
Anne S. Miner, Suzanne E. Estler
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This article describes a process of career mobility identified as accrual mobility, a form of internal mobility in institutions of higher education. Accrual mobility occurs through evolved jobs in which the employee accrues responsibility and/or knowledge well beyond normal growth in the job.
Anne S. Miner, Suzanne E. Estler
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A theoretical basis for public sector accrual accounting research: current state and perspectives
Public Money & Management, 2019Public sector or government accounting has been the subject of many research endeavors. However, scholars have repeatedly criticized the lack of a consistent and well-defined theoretical basis for international research.
A. Bergmann +2 more
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Accrual Accounting and Resource Allocation: A General Equilibrium Analysis
Journal of Accounting Research, 2018I evaluate the role of accrual accounting in improving firms' production decisions and resource allocation across firms. I introduce both cash flow and accounting earnings as imperfect measures of performance into a general equilibrium model with ...
J. Choi
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Modelling the Accruals Process and Assessing Unexpected Accruals
SSRN Electronic Journal, 2009This paper formalises the accruals process to model both normal and abnormal accruals under clean surplus accounting. Based on theoretically derived abnormal accruals, I assess the ability of unexpected accruals extracted from the empirical Jones-type models in detecting earnings management.
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Cancer Investigation, 2005
A $1,000 lottery ticket for a Porsche Boxster automobile was offered to the investigator who accrued the most patients to a Southwest Oncology Group prostate cancer protocol. This was done with the admirable intention of increasing patient accrual and improving the outlook for men with high risk prostate cancer.
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A $1,000 lottery ticket for a Porsche Boxster automobile was offered to the investigator who accrued the most patients to a Southwest Oncology Group prostate cancer protocol. This was done with the admirable intention of increasing patient accrual and improving the outlook for men with high risk prostate cancer.
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SSRN Electronic Journal, 2019
Sloan (1996), Richardson et al. (2005, 2006) examine how firms’ accruals relate to subsequent financial performance. They identify a negative correlation and attribute it to accruals lack of reliability. This paper considers the issue from a different starting point: we forecast sales and expenses separately and argue on prior grounds that accruals are
Kenneth Chu, James A. Ohlson
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Sloan (1996), Richardson et al. (2005, 2006) examine how firms’ accruals relate to subsequent financial performance. They identify a negative correlation and attribute it to accruals lack of reliability. This paper considers the issue from a different starting point: we forecast sales and expenses separately and argue on prior grounds that accruals are
Kenneth Chu, James A. Ohlson
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Voluntary disclosure of accruals in earnings press releases and the pricing of accruals
Review of Accounting Studies, 2005Prior studies find that markets fail to quickly and fully impound accruals information into prices. This paper compares the information environment and pricing of firms that voluntarily disclose accruals in their earnings press releases (Disclosers) to those of control firms that disclose the information only in their 10-Q (Filers).
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