Concepedia

Accruals Persistence

Accruals Persistence is a financial accounting construct that measures the extent to which accrual components of earnings endure into future periods, distinguishing it from cash flow components by reflecting the predictive relevance and reliability of non-cash accounting adjustments in forecasting future earnings.

74

Publications

17.5K

Citations

127

Authors

102

Institutions

Publications per year

2017–2026

6

Parents

Publications

74

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

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

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

The Mispricing of Abnormal Accruals

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

, , +11

Managerial Ability and Earnings Quality

Peter R. Demerjian, Baruch Lev, Melissa F. Lewis et al. · The Accounting Review · 2012 · 1K citations

, , +14

1–5 of 74

Authors

127

  1. PD
    Patricia Dechow

    University of Southern California, United States

    7 publications · 7.5K citations

    7

    h-index

  2. RG
    Richard G. Sloan

    University of Southern California, United States

    7 publications · 2.5K citations

    7

    h-index

  3. TL
    Teri Lombardi Yohn

    Indiana University, United States

    5 publications · 941 citations

    5

    h-index

  4. BL
    Baruch Lev

    New York University, United States

    4 publications · 1.4K citations

    4

    h-index

  5. PM
    Patricia M. Fairfield

    Georgetown University, United States

    4 publications · 915 citations

    4

    h-index

1–5 of 127

Institutions

102

  1. University of Southern California

    Los Angeles, United States

    7 h-index

    10 publications

    3.8K citations

  2. University of Washington

    Seattle, United States

    6 h-index

    6 publications

    2.2K citations

  3. Georgetown University

    Washington, United States

    5 h-index

    7 publications

    2.3K citations

  4. University of Michigan

    Ann Arbor, United States

    5 h-index

    7 publications

    13.8K citations

  5. Stanford University

    Stanford, United States

    4 h-index

    5 publications

    2K citations

  6. University of California, Irvine

    Irvine, United States

    4 h-index

    4 publications

    502 citations

  7. New York University

    New York, United States

    4 h-index

    4 publications

    1.4K citations

  8. University of Houston

    Houston, United States

    4 h-index

    4 publications

    1.1K citations

1–8 of 102

Venues

  1. SSRN Electronic Journal

    Repository · 22 publications · 2.9K citations

    18

    h-index

  2. The Accounting Review

    14 publications · 10.6K citations

    13

    h-index

  3. Journal of Accounting and Economics

    3 publications · 1.8K citations

    3

    h-index

  4. Journal of Business Finance &amp Accounting

    3 publications · 206 citations

    3

    h-index

  5. Journal of Accounting Research

    JAR · 3 publications · 380 citations

    3

    h-index

1–5