Concepedia

Long-term Accruals

Long-Term Accruals is a financial accounting concept referring to the recognition of revenues and expenses that pertain to extended future or past periods, distinguished from short-term accruals by their settlement or realization beyond the current operating cycle, typically exceeding one year.

12

Publications

1.4K

Citations

32

Authors

19

Institutions

Publications per year

2017–2026

3

Parents

Publications

12

Long-Term Results From a Randomized Phase II Trial of Standard- Versus Higher-Dose Imatinib Mesylate for Patients With Unresectable or Metastatic Gastrointestinal Stromal Tumors Expressing <i>KIT</i>

Charles D. Blanke, George D. Demetri, Margaret von Mehren et al. · Journal of Clinical Oncology · 2008 · 1K citations · Full text

, , +14

Accrual-based compensation, depreciation and investment decisions

Alfred Wagenhofer · European Accounting Review · 2003 · 75 citations

, , +17

Earnings Management and The Post-Issue Underperformance in Seasoned Equity Offerings

Ivo Welch, Siew Hong Teoh, T.J. Wong · Fainansu · 1995 · 69 citations

, , +15

Accrual-Based Compensation, Depreciation and Investment Decisions

Alfred Wagenhofer · SSRN Electronic Journal · 1999 · 44 citations · Full text

, , +17

Measuring the Impact of Enterprise Resource Planning (ERP) Systems on Earnings Management

John J. Morris, Indrarini Laksmana · Journal of Emerging Technologies in Accounting · 2010 · 39 citations

, , +15

1–5 of 12

Authors

32

  1. AW
    Alfred Wagenhofer

    University of Graz, Austria

    2 publications · 119 citations

    2

    h-index

  2. CW
    Catherine Whelan

    Georgia College & State University, United States

    2 publications · 58 citations

    2

    h-index

  3. MS
    Mahdi Salehi

    Ferdowsi University of Mashhad, Iran

    1 publications · 11 citations

    1

    h-index

  4. RM
    Ray McNamara

    Bond University, Australia

    1 publications · 35 citations

    1

    h-index

  5. SH
    Siew Hong Teoh

    University of California, Los Angeles, United States

    1 publications · 69 citations

    1

    h-index

1–5 of 32

Institutions

19

  1. University of Graz

    Graz, Austria

    2 h-index

    2 publications

    119 citations

  2. Novartis (Switzerland)

    Basel, Switzerland

    1 h-index

    13 publications

    13K citations

  3. Australian Federation of Graduate Women New South Wales

    Sydney, Australia

    1 h-index

    1 publications

    27 citations

  4. Kansas State University

    Manhattan, United States

    1 h-index

    1 publications

    39 citations

  5. Curtin University

    Perth, Australia

    1 h-index

    2 publications

    56 citations

  6. The University of Notre Dame Australia

    Fremantle, Australia

    1 h-index

    1 publications

    35 citations

  7. University of Business and Technology

    Jeddah, Saudi Arabia

    1 h-index

    1 publications

    28 citations

  8. College of Business Administration

    Riga, Latvia

    1 h-index

    1 publications

    28 citations

1–8 of 19

Venues

  1. SSRN Electronic Journal

    Repository · 2 publications · 79 citations

    2

    h-index

  2. Journal of Clinical Oncology

    1 publications · 1K citations

    1

    h-index

  3. European Accounting Review

    EAR · 1 publications · 75 citations

    1

    h-index

  4. Abacus

    1 publications · 27 citations

    1

    h-index

  5. e-publications@bond (Bond University)

    Repository · 1 publications · 23 citations

    1

    h-index

1–5