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 ?
Beaver, McNichols, and Nelson (2003) and Grace (1990) employ loss reserve errors to show that managers influence accounting results such as earnings through accruals reporting.
FLOS use accruals quality as a proxy for information risk and document a direct association between accruals quality and the cost of debt capital.
Dichaw Dichoo studied the role of accruals in order to measure the companies' performance better in a time series.
In their research Francis et al state that accruals are the diagnostic criteria for the ambiguity existed in the company's future cash flow.
As Lapsley, mussari and Paulsson (2009) point out, in the world of public sector accounting, the adoption of accrual accounting is self-evident and has been encouraged by the recommendations of international organizations such as the international Public sector accounting standards Board (IPSASB) and the OECD.
This is why accrual statements have a secondary role in most countries where the two recognition bases coexist.
First, individuals responsible for corporate governance should be proactive in attempting to identify potential outlier discretionary accruals for investigation and further scrutiny.
Second, it is important for auditors to understand and potentially test outlier cretionary accruals for both understatement and overstatement of earnings, because either condition may be detected as an indicator of potential earnings management and flagged by the AQM for further examination.
In this study, I do not attempt to distinguish behaviors between accruals and long-term asset accruals.
00 Build 549, which includes a significant upgrade to its accrual engine.
Students realize that the difference between the cash basis and accrual basis is the treatment of these other assets and liabilities.
Sloan (1996) empirically identified that investors tend to overvalue accruals in forming expectations about the future earnings of U.