accrual


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Related to accrual: accrual basis, Accrual accounting

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 ?
The agency theory of overvalued equity makes several predictions about corporate investment-financing decisions, which are quite distinct from the behavior predicted under the accrual reliability or conservative accounting hypotheses.
Note that other theories such as accrual reliability make no such predictions.
At this point, you can return to Tables 1a and 1b to demonstrate how changes in other assets and liabilities influence the cash basis income and accrual basis income.
Now that the basic foundations are laid out, introduce students to working problems that require converting cash basis records to the accrual basis.
According to Lev and Nissim (2006), accrual anomaly is not eliminated in the function of systematic structural factors that prevent investors from consistently forming profitable strategies to exploit accrual anomaly, thus restricting the opportunity for arbitrage.
Accrual anomaly is an important discovery in the academic literature.
The variables of interest are the accrual quality variables, which are both the estimated accruals quality from Model (4) and the observed reserve error-based accruals quality.
When using the accrual measure of FLOS, we also find a positive coefficient on ROA in one specification.
Most of the researches done by Barth, Chang & Scaffer, Alatar et al in the area of predicting future cash flow, show that profit is the better predictor than operational cash flow and also accounting profit has a greater role than operational cash flow in explanatory stock returns and accruals flow has more power than cash flow for predicting future cash.
The purpose of this study is to identify the relationship between the pricing of accruals (discretionary and non-discretionary) and companies' growth in Tehran stock exchange.
This paper aims to analyze the extent to which there has been a real implementation of accrual accounting in a dual system, taking into account the effect on the operating statement in Spanish local governments.
The Jones model assesses risk by estimating the extent of discretionary accruals included in an entity's financial reports.