Concepedia

Non-operating Accruals

Non-Operating Accruals is an accounting construct that represents accruals arising from non-core business activities, distinguished from operating accruals by its exclusion of revenues and expenses directly tied to a firm's primary operations, thereby reflecting changes in non-operating assets and liabilities.

12

Publications

314

Citations

25

Authors

20

Institutions

Publications per year

2017–2026

3

Parents

Publications

12

Damage awards and earnings management in the oil industry.

Steven C. Hall, William W. Stammerjohan · The Accounting Review · 1997 · 102 citations · Full text

, , +14

Income Conservatism in the U.S. Technology Sector

Uday Chandra, Charles E. Wasley, Gregory B. Waymire · SSRN Electronic Journal · 2004 · 43 citations · Full text

, , +13

Relevance of Goodwill Impairments to Cash Flow Prediction and Forecasting

Eric D. Bostwick, Kevin Krieger, Sherwood Lane Lambert · Journal of Accounting Auditing & Finance · 2015 · 34 citations

, , +17

Income Conservatism in the U.S. Technology Sector

Uday Chandra · Accounting Horizons · 2011 · 24 citations

, , +13

Auditor Tenure and Quality of Financial Reporting

Ling Chu, Jie Dai, Ping Zhang · Journal of Accounting Auditing & Finance · 2016 · 22 citations

, , +13

1–5 of 12

Authors

25

  1. UC
    Uday Chandra

    University at Albany, State University of New York, United States

    2 publications · 67 citations

    2

    h-index

  2. DD
    Dimitrios D. Thomakos

    University of Peloponnese, Greece

    1 publications · 14 citations

    1

    h-index

  3. TW
    Tao Wang

    University of Bristol, United Kingdom

    1 publications · 14 citations

    1

    h-index

  4. JD
    Jie Dai

    University of Malaya, Malaysia

    1 publications · 22 citations

    1

    h-index

  5. KK
    Kevin Krieger

    University of West Florida, United States

    1 publications · 34 citations

    1

    h-index

1–5 of 25

Institutions

20

  1. University at Albany, State University of New York

    Albany, United States

    2 h-index

    2 publications

    67 citations

  2. City University of New York

    New York, United States

    1 h-index

    1 publications

    14 citations

  3. Griffith University

    Brisbane, Australia

    1 h-index

    1 publications

    12 citations

  4. Jaipuria Institute of Management

    Noida, India

    1 h-index

    2 publications

    22 citations

  5. Wilfrid Laurier University

    Waterloo, Canada

    1 h-index

    1 publications

    22 citations

  6. University of Nebraska at Kearney

    Kearney, United States

    1 h-index

    1 publications

    102 citations

  7. University of International Golden Indonesia

    Jakarta, Indonesia

    1 h-index

    1 publications

    11 citations

  8. Gunadarma University

    Depok, Indonesia

    1 h-index

    1 publications

    11 citations

1–8 of 20

Venues

  1. Journal of Accounting Auditing & Finance

    JAAF · 2 publications · 56 citations

    2

    h-index

  2. Accounting Horizons

    1 publications · 24 citations

    1

    h-index

  3. Theoretical Economics Letters

    TEL · 1 publications · 11 citations

    1

    h-index

  4. SSRN Electronic Journal

    Repository · 1 publications · 43 citations

    1

    h-index

  5. The Accounting Review

    1 publications · 102 citations

    1

    h-index

1–5