Inventory Accruals

Inventory Accruals is an accounting construct that represents the adjustment for changes in inventory levels calculated under the accrual basis of accounting, distinguishing it from cash-based inventory transactions by recognizing the timing difference between inventory purchases and their associated cost of goods sold.

Publications

370

Citations

Authors

Institutions

Publications per year

2017–2026

Parents

Accrual AccountingAccrual Analysis

Publications

How Are Earnings Managed? An Examination of Specific Accruals*

Carol A. Marquardt, Christine I. Wiedman · Contemporary Accounting Research · 2004 · 321 citations

Business, Accountancy, Accounting +17

Inventory policy, accruals quality and information risk

Gopal V. Krishnan, Bin Srinidhi, Lixin Su · Review of Accounting Studies · 2008 · 35 citations · Full text

Business, Accountancy, Accounting +16

The Impact of a Heterogeneous Accrual-Generating Process on Empirical Accrual Models

Nicholas Dopuch, Raj Mashruwala, Chandra Seethamraju et al. · Journal of Accounting Auditing & Finance · 2011 · 14 citations · Full text

Business, Accountancy, Accounting +11

1–3 of 3

Authors

BS
Bin Srinidhi
The University of Texas at Arlington, United States
1 publications · 35 citations
1
h-index
TZ
Tzachi Zach
The Ohio State University, United States
1 publications · 14 citations
1
h-index
RM
Raj Mashruwala
University of Calgary, Canada
1 publications · 14 citations
1
h-index
LS
Lixin Su
Hong Kong Polytechnic University, Hong Kong SAR China
1 publications · 35 citations
1
h-index
GV
Gopal V. Krishnan
Bentley University, United States
1 publications · 35 citations
1
h-index

1–5 of 9

Institutions

1–8 of 10

Venues

Journal of Accounting Auditing & Finance
JAAF · 1 publications · 14 citations
1
h-index
Review of Accounting Studies
1 publications · 35 citations
1
h-index
Contemporary Accounting Research
CAR · 1 publications · 321 citations
1
h-index

1–3