Accruals Modeling is a financial modeling technique that belongs to the class of accounting-based valuation methods, specifically designed to estimate and project non-cash accounting adjustments by systematically incorporating revenue and expense recognition patterns independent of cash flows.
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132
The pricing of discretionary accruals
K.R. Subramanyam · Journal of Accounting and Economics · 1996 · 1.7K citations
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129
Columbia University
New York, United States
9 h-index
9 publications
529 citations
Stanford University
Stanford, United States
9 h-index
11 publications
2.6K citations
University of Southern California
Los Angeles, United States
8 h-index
9 publications
2.1K citations
University of Houston
Houston, United States
4 h-index
4 publications
252 citations
University of California, Berkeley
Berkeley, United States
4 h-index
4 publications
412 citations
George Washington University
Washington, United States
4 h-index
4 publications
191 citations
London Business School
London, United Kingdom
4 h-index
4 publications
1.6K citations
New York University
New York, United States
4 h-index
5 publications
1.3K citations
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Repository · 39 publications · 1.9K citations
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JAR · 8 publications · 2.8K citations
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- Review of Quantitative Finance and Accounting
7 publications · 262 citations
7
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- The Accounting Review
7 publications · 2.5K citations
7
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- Journal of Business Finance & Accounting
5 publications · 327 citations
5
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