Accrual Analysis is a financial statement analysis technique that evaluates the level, composition, and behavior of accounting accruals relative to cash flows and underlying economic fundamentals in order to assess earnings quality and forecast future firm performance.
1.1K
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138.3K
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1.8K
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881
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Publications per year
2017–2026
265
Variants
Accruals Analysis
Parents
Publications
1.1K
Detecting Earnings Management.
Patricia Dechow, Richard G. Sloan · The Accounting Review · 1995 · 5.9K citations · Full text
Business, Accountancy, Accounting +17
The market pricing of accruals quality
Jennifer Francis, Ryan LaFond, Per Olsson et al. · Journal of Accounting and Economics · 2005 · 3.2K citations
Business, Accountancy, Accounting +10
1–5 of 1.1K
Authors
1.8K
- RG
16
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12
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12
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11
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- SK
10
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1–5 of 1.8K
Institutions
881
University of Southern California
Los Angeles, United States
23 h-index
34 publications
19K citations
University of Iowa
Iowa City, United States
19 h-index
30 publications
8.2K citations
New York University
New York, United States
19 h-index
26 publications
11K citations
Stanford University
Stanford, United States
18 h-index
26 publications
6.9K citations
University of Washington
Seattle, United States
18 h-index
28 publications
9.6K citations
London Business School
London, United Kingdom
17 h-index
20 publications
6.3K citations
Emory University
Atlanta, United States
14 h-index
15 publications
3.5K citations
University of Hong Kong
Pok Fu Lam, Hong Kong
14 h-index
14 publications
2.9K citations
1–8 of 881
Venues
- SSRN Electronic Journal
Repository · 204 publications · 15.1K citations
61
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- The Accounting Review
55 publications · 33.8K citations
48
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- Journal of Accounting and Economics
39 publications · 31.2K citations
36
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- Journal of Accounting Research
JAR · 33 publications · 9.9K citations
30
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- Journal of Business Finance & Accounting
33 publications · 2.1K citations
25
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