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Defining, measuring, and modeling accruals: a guide for researchers

Review of accounting studies, 2018-09, Vol.23 (3), p.827-871 [Peer Reviewed Journal]

Springer Science+Business Media, LLC, part of Springer Nature 2018 ;Review of Accounting Studies is a copyright of Springer, (2018). All Rights Reserved. ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-018-9457-z

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  • Title:
    Defining, measuring, and modeling accruals: a guide for researchers
  • Author: Larson, Chad R. ; Sloan, Richard ; Zha Giedt, Jenny
  • Subjects: Accounting/Auditing ; Accrual basis accounting ; Business and Management ; Cash flow ; Corporate Finance ; Earnings ; Measurement ; Public Finance ; Researchers
  • Is Part Of: Review of accounting studies, 2018-09, Vol.23 (3), p.827-871
  • Description: Research on accounting accruals is pervasive. Yet the measurement and modeling of accruals has developed in an ad hoc manner, resulting in a fragmented and incomplete body of research. Our goal is to rectify this situation by (i) providing a comprehensive definition of accruals, (ii) formulating a corresponding empirical measure of accruals, (iii) offering two decompositions of our measure that encapsulate the major classes of accruals studied elsewhere, (iv) combining and expanding prior models of the fundamental determinants of accruals into one parsimonious model, and (v) identifying the primary determinants of each of the major classes of accruals. We close by providing guidance for researchers in tailoring the selection of accruals to the research question at hand.
  • Publisher: New York: Springer US
  • Language: English
  • Identifier: ISSN: 1380-6653
    EISSN: 1573-7136
    DOI: 10.1007/s11142-018-9457-z
  • Source: ProQuest Central
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