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Public interest and accrual accounting: are they aligned?
Journal of Accounting and Organizational Change, 2018Purpose The purpose of this paper is to evaluate the merits of accrual-based accounting for the public in an Indonesian local government. It gives insights into the connection between the new practices and responses from government apparatus.
Sylvia +3 more
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Percent accruals and the accrual anomaly: evidence from the UK
Accounting Forum, 2020Using the percent accrual measure proposed by Hafzalla, N., Lundholm, R., & Van Winkle, M. (2011. Percent accruals.
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Journal of Financial Research, 2019
AbstractWe view accruals as a natural candidate to link to momentum in the context of the overreaction explanation. Accruals can proxy for ambiguity about the implications of new information for a firm's value and can vary with the business cycle.
Ming Gu, Yangru Wu
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AbstractWe view accruals as a natural candidate to link to momentum in the context of the overreaction explanation. Accruals can proxy for ambiguity about the implications of new information for a firm's value and can vary with the business cycle.
Ming Gu, Yangru Wu
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The Accounting Review, 2010
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.
Nader Hafzalla +2 more
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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.
Nader Hafzalla +2 more
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1990
We have now covered the whole process involved in keeping a set of financial accounts — from opening a ledger and keeping track of transactions there and in the journals to preparing the final accounts at the end of the period. In the remaining chapters we will consider the reasons why certain adjustments have to be made to the information recorded in ...
George Bright, Michael Herbert
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We have now covered the whole process involved in keeping a set of financial accounts — from opening a ledger and keeping track of transactions there and in the journals to preparing the final accounts at the end of the period. In the remaining chapters we will consider the reasons why certain adjustments have to be made to the information recorded in ...
George Bright, Michael Herbert
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Evaluating the 'Accrual-Fixation' Hypothesis as an Explanation for the Accrual Anomaly
SSRN Electronic Journal, 2006Sloan (1996)'s result of return predictability based on accrual information has generated a large stream of literature. Sloan's (1996) explanation for the phenomenon is that investors fixate on earnings without taking into account accruals' tendency to reverse. Thus, the returns to an accrual strategy are related to accrual reversals.
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Performance Matched Discretionary Accrual Measures
, 2002S. Kothari, A. Leone, Charles Wasley
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Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management
, 2011Amy Y. Zang
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Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
, 2002M. McNichols
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Carbon accrual in the Atacama Desert
Global and Planetary Change, 2019R. Mörchen +7 more
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