Estimation of Accruals is a methodological construct in accrual accounting that involves the systematic prediction of revenues and expenses that have been incurred but not yet recorded in the financial statements, distinguished by its reliance on judgmental or model-based techniques to approximate timing and amounts in the absence of direct measurement.
106
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24.2K
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179
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121
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2017–2026
15
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Publications
106
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
The pricing of discretionary accruals
K.R. Subramanyam · Journal of Accounting and Economics · 1996 · 1.7K citations
1–5 of 106
Authors
179
- PD
4
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4
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4
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4
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3
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1–5 of 179
Institutions
121
University of Southern California
Los Angeles, United States
6 h-index
7 publications
2.2K citations
Columbia University
New York, United States
5 h-index
5 publications
364 citations
University of Iowa
Iowa City, United States
5 h-index
10 publications
3.1K citations
Stanford University
Stanford, United States
5 h-index
7 publications
2.3K citations
Duke University
Durham, United States
4 h-index
8 publications
6.9K citations
University of Houston
Houston, United States
4 h-index
4 publications
304 citations
University of California, Berkeley
Berkeley, United States
4 h-index
4 publications
525 citations
California State University, Fullerton
Fullerton, United States
4 h-index
6 publications
237 citations
1–8 of 121
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- SSRN Electronic Journal
Repository · 27 publications · 2.9K citations
17
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- The Accounting Review
6 publications · 8.5K citations
6
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- Review of Accounting Studies
6 publications · 348 citations
6
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- Journal of Accounting and Economics
6 publications · 5.4K citations
6
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- Journal of Accounting Research
JAR · 6 publications · 3.2K citations
6
h-index
1–5