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Accrual Accounting and Resource Allocation: A General Equilibrium Analysis
Journal of Accounting Research, 2021Jung Ho Choi
exaly
Earnings quality, accruals and subjective goodwill accounting [PDF]
This paper analyses accounting accruals that may relate to earnings quality and its information content. The characteristics specifying earning quality are discussed according to research surveys of earnings quality. These are compared with the characteristics of accounting income specified by the concept of ‘released from risks’ in ASBJ (2006).
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Accrual Accounting and Tax Revenues
SSRN Electronic Journal, 2012Igor Goncharov, Martin Jacob
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Accrual Accounting and Equity Valuation
Journal of Accounting Research, 1998James A. Ohlson, Xiao-Jun Zhang
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ACCRUAL ACCOUNTING REFORMS: ONLY FOR BUSINESSLIKE (PARTS OF) GOVERNMENTS
Financial Accountability and Management, 2008Johan Christiaens, Jan Rommel
exaly
Application of Accrual Accounting in the Australian Public Sector - Rhetoric or Reality
Financial Accountability and Management, 1998James Guthrie
exaly

