accrual

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accrual

A term of art referring to the number of patients in a study or clinical trial.

accrual,

n continually recurring short-term liabilities. Examples are accrued wages, taxes, and interest.
References in periodicals archive ?
When using a similar model as FLOS, we find no significant relationship between the cost of equity capital and accruals quality.
Verdi, 2008, Is Accruals Quality a Priced Risk Factor?
Scott Richardson & Mark T Sleeman in a study to complete Slon's work, decided to study the relationship between the reliability of accruals with profit stability and dividend.
Accruals also obey the law since in recognizing and accounting them subjectivity is used to the extent that causes low stability in these items.
In this study, I do not attempt to distinguish behaviors between accruals and long-term asset accruals.
However, they do not study accruals or long-term accruals.
This upgrade represents a significant improvement in the configurability of our accruals engine," said Managing Director Ronald Kfoury.
Before assigning the first case, the instructor should review the basic accounting equation and expand the equation to focus on differences between the cash basis and accrual basis: Add simple matrices that show the additions and subtractions involved with conversion of the cash basis to the accrual basis.
Sloan (1996) showed that a hedge strategy with a long position in assets of low accruals and a short position in assets of high accruals generates significant abnormal returns.
The first objective of this study is to test whether managers manipulate earnings through discretionary accruals and/or real earnings management strategically according to the level of the pre-managed earnings relative to the earnings targets.
As Collins and Hribar (2000) conjecture, "firms faced with large negative unexpected earnings shocks may attempt to smooth earnings and/or make their situation look better by using large income increasing accruals .