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Keywords: accruals
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Journal Articles
The Accounting Review (2023) 98 (7): 289–314.
Published: 01 November 2023
..., Università Bocconi, Department of Accounting, Milan, Italy. Editor’s note: Accepted by Sunil Dutta, under the Senior Editorship of Mary E. Barth. 11 11 2021 11 03 2023 27 03 2023 2023 performance measurement accruals goal congruence Most investors, managers...
Journal Articles
The Accounting Review (2022) 97 (5): 245–273.
Published: 01 September 2022
...Patricia M. Dechow; Chad R. Larson; Robert J. Resutek ABSTRACT 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...
Journal Articles
The Accounting Review (2018) 93 (5): 165–186.
Published: 01 September 2018
...Richard M. Frankel; Yan Sun ABSTRACT Our goal is to understand the extent to which cash-flow properties explain accruals. Using the Dechow, Kothari, and Watts (1998) model, we derive a negative relation between accruals and cash-flow changes, and show that the strength of the relation is linked...
Journal Articles
The Accounting Review (2018) 93 (1): 259–287.
Published: 01 January 2018
... by Elaine G. Mauldin, under the Senior Editorship of Mark L. DeFond. August 2014 April 2017 2018 accounting complexity XBRL disclosure quality financial reporting quality misstatements internal controls audit fees accruals Standard setters and regulators recognize...
Includes: Supplementary data
Journal Articles
The Accounting Review (2016) 91 (3): 811–833.
Published: 01 May 2016
...Andrew C. Call; Max Hewitt; Terry Shevlin; Teri Lombardi Yohn ABSTRACT Although the differential persistence of accruals and operating cash flows is a firm-specific phenomenon, research seeking to exploit the differential persistence of these earnings components typically employs cross-sectional...
Journal Articles
The Accounting Review (2011) 86 (4): 1445–1475.
Published: 01 July 2011
... that is stronger in ex ante subsamples with more loss firms and in which return distributions are more right-skewed. There is an asymmetric U-shaped relation between return right-skewness and loss frequency across deciles of negative return predictors (Accruals, ΔNOA, and NOA...