Results 251 to 260 of about 909,370 (300)

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 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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Extending the Usefulness of Accrual Accounting.

Accounting Horizons, 1988
Abstract This article defines the ways in which accrual accounting earnings and cash flow types of measures can be used. Most importantly, accrual earnings are reconciled to the net present value calculation used to make investment decisions. A basic problem in measuring the results of operations for a given time period is that assets
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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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Accrual Accounting for Employers' Pension Costs

Journal of Accounting Research, 1966
ARS No. 8 recommends the use of accrual accounting for pension costs by the employer.1 With the pension problem, the concrete meaning of ''accrual" lies in the distinction between (a) the manner in which the periodic charge to operations is determined, and (b) the manner in which the obligations under the pension plan are funded.
Maurice Moonitz, Alexander Russ
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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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Debate: Accrual accounting: information for accountability or decision usefulness?

Public Money & Management, 2012
Andreas Bergmann's article on ‘The influence of the nature of government accounting and reporting in decision-making’ (see pp.
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Adjustments for Final Accounts: Prepayments and Accruals — Ledger Accounts

1989
Adjustments of certain ledger account balances are often necessary in order to calculate the true profit (or loss) for the accounting period under review. Expense accounts and revenue received accounts may be prepaid at the end of the financial period; that is to say, the business may have paid for something or received revenue in advance, of that item
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