Results 211 to 220 of about 7,874 (265)

The Accruals–Cash Flow Relation and the Evaluation of Accrual Accounting

Abacus, 2020
Considerable research has evaluated the role of accruals in determining informative earnings, with an accrual–cash flow relation at the centre of the investigation. However, much of the research is based on a misunderstanding. First, accruals are identified as the numbers that reconcile earnings to cash flows in the cash flow statement.
Oh, Hyung Il, Penman, Stephen
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Accrual Accounting for Performance Evaluation

Review of Accounting Studies, 2005
This paper examines alternative accrual accounting rules from an incentive and control perspective. For a range of common production, financing and investment decisions we consider alternative asset valuation rules. The criterion for distinguishing among these rules is that the corresponding performance measure should provide managers with robust ...
Dutta, Sunil, Reichelstein, Stefan
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The Ebbing of Accrual Accounting

SSRN Electronic Journal, 2017
This paper investigates the evolution of accruals ability to improve the information content of earnings over cash flows, as reflected in market prices. We documented a pronounced decline in the price association of earnings relative to cash flows. We find that, after year 2000, cash flows have informed prices at least as much as earnings.
Catalin Starica, Pierluigi Giosi
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The Changing Landscape of Accrual Accounting

Journal of Accounting Research, 2016
Robert M Bushman, Frank Zhang
exaly   +2 more sources

The actual implementation of accruals accounting

Accounting, Auditing & Accountability Journal, 2006
PurposeTo ascertain the principal benefits and drawbacks that have been experienced in implementing accruals‐based resource accounting in the UK public sector.Design/methodology/approachIn a unique study, which presents case research of the Northern Ireland experience within the wider UK context, semi‐structured interviews were held with key actors ...
Connolly, Ciaran, Hyndman, Noel
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Accrual accounting does not necessarily mean accrual accounting: Factors that counteract compliance with accounting standards in Swedish municipal accounting

Scandinavian Journal of Management, 2008
The regulation of Swedish municipal accounting has undergone fundamental changes over recent decades. Municipal accounting became regulated by law the 1st of January, 1998 after having been merely voluntarily regulated in the past. In accordance with the legislation, a standard-setting body was formed, with responsibility for development and ...
Pär Falkman, Torbjorn Tagesson
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Shopping for Accounting Accruals and Restatements

Emerging Markets Finance and Trade, 2015
AbstractWe examine whether companies change their auditor to shop for accounting accruals and whether these shopped accruals are related to financial restatements. The results show that the negative discretionary accruals audited by successor auditors (1) are significantly higher than those audited by predecessor auditors and (2) increase the ...
Wen-Ching Chang, Yahn-Shir Chen
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Accrual Accounting, Politics and Politicians

Financial Accountability and Management, 1998
Ten years ago, the Swedish Association of Local Authorities presented a new model for financial budgeting and accounting based on the idea of accrual accounting. Since the model was introduced, a set of accounting principles and regulations confirming the ambition to establish an accounting model based on accrual principles has gradually been developed.
exaly   +2 more sources

The translation of accrual accounting and budgeting and the reconfiguration of public sector accountants’ identities

Critical Perspectives on Accounting, 2014
Under the umbrella of New Public Management (NPM) and managerialism, the last three decades have seen a widespread transformation of public sector accounting and budgeting from a cash to an accrual basis. Much of the ensuing research, however, has focused more on technical evaluations of these programmes and less on informing our knowledge of the ...
D. Becker, Sebastian, Jagalla, Tobias, Skærbæk, Peter   +2 more
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The international debate on accrual accounting

2011
Since the introduction of New Public Management, a widespread reform of the whole accountability system taking place in different countries around the world. A crucial aspect of the accountability reforms is the introduction of the accrual accounting in Central Government.
RANALLI, FRANCESCO, Giosi A, Testarmata, S.   +2 more
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