Concepedia

Expense Accruals

Expense Accruals is an accounting method that recognizes expenses in the period they are incurred, regardless of when cash is paid, to align with the matching principle within accrual-based financial reporting.

5

Publications

191

Citations

10

Authors

9

Institutions

Publications per year

2017–2026

1

Variants

Accrued Expenses

Parents

Publications

5

Decomposing Changes in Deferred Tax Assets and Liabilities to Isolate Earnings Management Activities

John D. Phillips, Morton Pincus, Sonja O. Rego et al. · Journal of the American Taxation Association · 2004 · 99 citations

, , +16

Decomposing Changes in Deferred Tax Assets and Liabilities to Isolate Earnings Management Activities

John D. Phillips, Morton Pincus, Sonja O. Rego et al. · SSRN Electronic Journal · 2003 · 38 citations · Full text

, , +16

Accrual management as an indication of money laundering through legally registered Mafia firms in Italy

Diego Ravenda, Maika M. Valencia‐Silva, Josep Maria Argiles-Bosch et al. · Accounting Auditing & Accountability Journal · 2017 · 32 citations

, , +11

How Should the Government Measure Spending? The Uses of Accrual Accounting

F. Stevens Redburn · Public Administration Review · 1993 · 12 citations

, , +14

Incentives for Accruing Costs and Efficiency in Regulated Monopolies Subject to ROE Constraint

A. Rashad Abdel‐Khalik · Journal of Accounting Research · 1988 · 10 citations · Full text

, , +16

1–5 of 5

Authors

10

  1. HW
    Huishan Wan

    University of Iowa, United States

    2 publications · 137 citations

    2

    h-index

  2. JD
    John D. Phillips

    University of Connecticut, United States

    2 publications · 137 citations

    2

    h-index

  3. SO
    Sonja O. Rego

    Indiana University, United States

    2 publications · 137 citations

    2

    h-index

  4. MP
    Morton Pincus

    University of California, Irvine, United States

    2 publications · 137 citations

    2

    h-index

  5. AR
    A. Rashad Abdel‐Khalik

    University of Illinois Urbana-Champaign, United States

    1 publications · 10 citations

    1

    h-index

1–5 of 10

Institutions

9

  1. University of Iowa

    Iowa City, United States

    2 h-index

    4 publications

    335 citations

  2. Indiana University

    Bloomington, United States

    1 h-index

    1 publications

    38 citations

  3. Indiana University Bloomington

    Bloomington, United States

    1 h-index

    1 publications

    38 citations

  4. Universitat Ramon Llull

    Barcelona, Spain

    1 h-index

    2 publications

    64 citations

  5. University of Connecticut

    Storrs, United States

    1 h-index

    1 publications

    38 citations

  6. University of California, Irvine

    Irvine, United States

    1 h-index

    1 publications

    38 citations

  7. University of Nebraska–Lincoln

    Lincoln, United States

    1 h-index

    1 publications

    38 citations

  8. Universitat de Barcelona

    Barcelona, Spain

    1 h-index

    1 publications

    32 citations

1–8 of 9

Venues

  1. Public Administration Review

    PAR · 1 publications · 12 citations

    1

    h-index

  2. SSRN Electronic Journal

    Repository · 1 publications · 38 citations

    1

    h-index

  3. Accounting Auditing & Accountability Journal

    1 publications · 32 citations

    1

    h-index

  4. Journal of the American Taxation Association

    1 publications · 99 citations

    1

    h-index

  5. Journal of Accounting Research

    JAR · 1 publications · 10 citations

    1

    h-index

1–5