Concepedia

Abnormal Accruals

Abnormal Accruals is an accounting construct that represents the portion of a firm's accruals estimated to deviate from normal, expected levels based on operating performance, thereby reflecting potential discretionary or manipulative earnings management.

290

Publications

35.8K

Citations

512

Authors

341

Institutions

Publications per year

2017–2026

49

Parents

Publications

290

Management's Incentives to Avoid Negative Earnings Surprises

Dawn A. Matsumoto · The Accounting Review · 2002 · 1.7K citations

, , +16

The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management

Jean Be ́dard, Sonda Chtourou, Lucie Courteau · Auditing A Journal of Practice & Theory · 2004 · 1.4K citations

, , +16

The Mispricing of Abnormal Accruals

Hong Xie · The Accounting Review · 2001 · 1.2K citations

, , +11

Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?

Ken V. Peasnell · Journal of Business Finance &amp Accounting · 2005 · 1.1K citations

, , +16

Founding Family Ownership and Earnings Quality

Dechun Wang · Journal of Accounting Research · 2006 · 1.1K citations

, , +10

1–5 of 290

Authors

512

  1. HL
    Henock Louis

    Pennsylvania State University, United States

    9 publications · 681 citations

    9

    h-index

  2. SR
    Shivaram Rajgopal

    Columbia University, United States

    6 publications · 1.3K citations

    6

    h-index

  3. RL
    Ryan LaFond

    California Maritime Academy, United States

    6 publications · 1.6K citations

    6

    h-index

  4. SL
    Stephen L. Taylor

    University of Technology Sydney, Australia

    6 publications · 282 citations

    6

    h-index

  5. JR
    Jere R. Francis

    University of Missouri, United States

    5 publications · 987 citations

    5

    h-index

1–5 of 512

Institutions

341

  1. Pennsylvania State University

    State College, United States

    9 h-index

    11 publications

    916 citations

  2. University of Washington

    Seattle, United States

    8 h-index

    11 publications

    4K citations

  3. University of Technology Sydney

    Sydney, Australia

    8 h-index

    11 publications

    791 citations

  4. Lancaster University

    Lancaster, United Kingdom

    8 h-index

    12 publications

    3.2K citations

  5. The Ohio State University

    Columbus, United States

    7 h-index

    7 publications

    570 citations

  6. Texas A&M University

    College Station, United States

    7 h-index

    10 publications

    3.7K citations

  7. Yale University

    New Haven, United States

    6 h-index

    8 publications

    1.4K citations

  8. Columbia University

    New York, United States

    6 h-index

    6 publications

    568 citations

1–8 of 341

Venues

  1. SSRN Electronic Journal

    Repository · 90 publications · 5.7K citations

    38

    h-index

  2. The Accounting Review

    26 publications · 9.4K citations

    25

    h-index

  3. Auditing A Journal of Practice & Theory

    AJPT · 11 publications · 3K citations

    11

    h-index

  4. Contemporary Accounting Research

    CAR · 10 publications · 1.5K citations

    10

    h-index

  5. European Accounting Review

    EAR · 9 publications · 670 citations

    9

    h-index

1–5