Concepedia

Accrual Estimation Error

Accrual Estimation Error is a measurement construct in accrual accounting that quantifies the discrepancy between estimated accrual amounts and their actualized values, reflecting the inaccuracy in predicting future cash flows or obligations due to estimation uncertainties.

47

Publications

14.9K

Citations

95

Authors

71

Institutions

Publications per year

2017–2026

6

Parents

Publications

47

The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors

Patricia Dechow, Ilia D. Dichev · The Accounting Review · 2002 · 5.3K citations

, , +17

Errors in Estimating Accruals: Implications for Empirical Research

Paul Hribar, Daniel W. Collins · Journal of Accounting Research · 2002 · 1.8K citations

, , +8

Accrual reliability, earnings persistence and stock prices

Scott Richardson, Richard G. Sloan, Mark T. Soliman et al. · Journal of Accounting and Economics · 2005 · 1.4K citations

, , +16

Accruals Quality and Internal Control over Financial Reporting

Jeffrey T. Doyle, Weili Ge, Sarah E. McVay · The Accounting Review · 2007 · 1.3K citations

, , +17

The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors

Ilia D. Dichev, Patricia Dechow · SSRN Electronic Journal · 2001 · 1.3K citations · Full text

, , +17

1–5 of 47

Authors

95

  1. RG
    Richard G. Sloan

    University of Southern California, United States

    4 publications · 1.7K citations

    4

    h-index

  2. PH
    Paul Hribar

    University of Iowa, United States

    4 publications · 2.4K citations

    4

    h-index

  3. CR
    Chad R. Larson

    University of Houston, United States

    4 publications · 302 citations

    4

    h-index

  4. PD
    Patricia Dechow

    University of Southern California, United States

    3 publications · 6.6K citations

    3

    h-index

  5. EO
    Edward Owens

    University of Utah, United States

    2 publications · 198 citations

    2

    h-index

1–5 of 95

Institutions

71

  1. University of Houston

    Houston, United States

    5 h-index

    5 publications

    319 citations

  2. University of Southern California

    Los Angeles, United States

    5 h-index

    6 publications

    3.2K citations

  3. University of Iowa

    Iowa City, United States

    4 h-index

    9 publications

    3K citations

  4. Stanford University

    Stanford, United States

    3 h-index

    5 publications

    1.9K citations

  5. University of Georgia

    Athens, United States

    3 h-index

    4 publications

    119 citations

  6. California Southern University

    Chandler, United States

    2 h-index

    2 publications

    27 citations

  7. California State University, Fullerton

    Fullerton, United States

    2 h-index

    2 publications

    35 citations

  8. University of Michigan

    Ann Arbor, United States

    2 h-index

    3 publications

    12.1K citations

1–8 of 71

Venues

  1. SSRN Electronic Journal

    Repository · 12 publications · 2.3K citations

    11

    h-index

  2. The Accounting Review

    5 publications · 6.8K citations

    5

    h-index

  3. Journal of Accounting and Economics

    4 publications · 1.9K citations

    4

    h-index

  4. Journal of Business Finance &amp Accounting

    3 publications · 226 citations

    3

    h-index

  5. RePEc: Research Papers in Economics

    Repository · 2 publications · 21 citations

    2

    h-index

1–5