Dichev, 2002, The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors, The Accounting Review, 77(Supplement): 35-59.
Schipper, 2005, The Market Pricing of Accruals Quality, Journal of Accounting and Economics, 39: 295-327.
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.
First and foremost, this is the first study that provides direct evidence on agency costs and overvalued equity mediating the association between accruals/long-term asset accruals and firm performance.
If asset accruals entail more subjectivity and measurement error than liability accruals, they could be easier targets for earnings management.
It's possible to discern the effects of earnings management by examining an entity's discretionary accruals
00 Build 549, which includes a significant upgrade to its accrual
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.
The academic literature has studied earnings management through the manipulation of discretionary accruals
Consistent with the earnings management hypothesis, we find strong evidence to suggest that firms with large negative changes in operating cash flows manage their accruals
substantially upward, while those with large positive changes in operating cash flows manage their accruals