accrual

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accrual

A term of art referring to the number of patients in a study or clinical trial.
References in periodicals archive ?
We can highlight Pilcher and van der Zahn's (2010) study, for example, which analyzes the use of discretionary accrual (i.e., depreciation) to adjust the financial performance.
We have focused on entities with more than 5,000 inhabitants, because entities with fewer inhabitants use a simplified accounting system and will have greater difficulty in applying the accrual criterion.
Governments use similar criteria for both statements, due in part to the difficulties of accrual implementation.
The absolute magnitude of scaled total accruals is larger for small firms than for large firms.
Total accruals are negatively related to both annual and announcement abnormal returns (-0.039 and -0.048 respectively), consistent with the recent accrual anomaly literature (e.g., Cheng, Thomas and Liu 2012).
In order to examine whether the accrual anomaly is mostly driven by small firms, we subsequently sort firms into deciles independently by total accruals and firm size.
Using published financial statements and/or accounting policies from the Ministry of Finance website to measure accrual levels, we collected 77 central government reports from 2008 until 2015.
The first type of identification of accrual is whether the government has the commitment to refer to international based standards.
While these studies find evidence that firm characteristics are significant determinants of Best financial strength ratings, we provide the first study to examine whether accruals quality appears to be a determinant of financial strength ratings.
(9) Additionally, we require various lags to construct our accruals quality measures, as described in the next section.
Richardson et al formally offered the relationship between the reliability of accruals and the stability of accruals by providing an analytical errors-in-variables model.
Chambers & Pane studied the quality of audit and the accruals. Their findings showed that there is no significant relationship between the quality of accruals and the quality of audit.