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Innate and discretionary accruals quality and corporate governance [PDF]
Accounting and Finance, 2010 This paper extends previous research on the association between corporate governance mechanisms and accruals quality. We derive measures of the discretionary and innate components of accruals quality and regress them against corporate governance ...
Pamela Kent, James Routledge
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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
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Cash to accrual and cash to accrual
Accounting, Auditing & Accountability Journal, 2003This study traces the development of financial reporting in two publicly funded hospitals in New South Wales over the period 1857 to post‐1975, with particular focus on the use of cash and accrual accounting. The historical analysis draws on process and contextual change and stakeholder theory, and uses both primary and secondary data, to describe ...
Julie E.M. Scott +2 more
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Accruals, Investment, and the Accrual Anomaly
The Accounting Review, 2007This paper investigates two competing hypotheses for the accrual anomaly: investment/growth and persistence. Both investment/growth and persistence information in accruals are likely to vary cross-sectionally, depending on a firm's business model, a fact that generates different cross-sectional implications for the accrual anomaly.
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Industry-Specific Discretionary Accruals and the Accrual Anomaly
SSRN Electronic Journal, 2012I motivate and implement a methodology that decomposes a firm’s discretionary accruals into a firm-specific and an industry-specific component. I find that the “accruals anomaly” (Sloan 1996) – the finding that firms with high discretionary accruals subsequently earn negative abnormal returns – is driven by firm-specific discretionary accruals.
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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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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
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The Accruals-Cash Flow Relation and the Evaluation of Accrual Accounting
SSRN Electronic Journal, 2020Considerable research has evaluated the role of accruals in determining earnings, with an accrual-cash flow relation at the center of the investigation. However, much of the research is based on misconceptions. First, accruals are identified as the items that reconcile earnings to cash flows in the cash flow statement.
Oh, Hyung Il, Penman, Stephen
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Percent accruals and the accrual anomaly: Korean evidence
Pacific-Basin Finance Journal, 2015Prior studies provide mixed evidence about whether the accrual anomaly exists in the Korean stock market. We seek to reconcile the mixed evidence by applying a different measure of accruals—accruals scaled by earnings (percent accruals)—in comparison to accruals scaled by total assets (traditional accruals). Based on 9399 firm–year observations for the
Young Jun Kim +3 more
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Two Accrual Anomalies: A Dichotomy of Accrual-Return Relations
SSRN Electronic Journal, 2009Motivated by the findings that the aggregate (discretionary) accruals positively predicts one-year-ahead firm-level stock returns and that there is a considerable amount of co-movement in firm-level (discretionary) accruals, we decompose firm-level (discretionary) accruals into a market-wide component and a firm-specific component.
Qiang Kang, Qiao Liu, Rong Qi
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