Results 321 to 330 of about 270,007 (401)
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The Effect of Accrual Heterogeneity on Accrual Quality Inferences
The Accounting Review, 2021ABSTRACT 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 +2 more
openaire +2 more sources
Tree diversity increases decadal forest soil carbon and nitrogen accrual
Nature, 2023Xinli Chen +2 more
exaly +2 more sources
Accrual reliability, earnings persistence and stock prices
Journal of Accounting and Economics, 2005Richard G Sloan
exaly +2 more sources
Changes in Accrual Properties and Operating Environment: Implications for Cash Flow Predictability
Journal of Accounting & Economics, 2020This paper reconciles conflicting evidence in prior literature on the relative ability of earnings and cash flows in predicting future cash flows. Further, we investigate the implications of temporal shifts in accrual properties and operating environment
Suresh Nallareddy +2 more
semanticscholar +1 more source
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
openaire +1 more source