Concepedia

Operating Accruals

Operating Accruals is an accounting construct that represents the portion of a firm's earnings derived from non-cash components specific to its core business operations, distinguishing it from cash flows and non-operating items.

59

Publications

4.9K

Citations

116

Authors

88

Institutions

Publications per year

2017–2026

8

Parents

Publications

59

Do Analysts and Auditors Use Information in Accruals?

Mark T. Bradshaw, Scott Richardson, Richard G. Sloan · Journal of Accounting Research · 2001 · 809 citations

, , +12

Financial Packaging of IPO Firms in China

Joseph Aharony, Chi-Wen Jevons Lee, T.J. Wong · Journal of Accounting Research · 2000 · 558 citations

, , +16

The Association of Operating Cash Flow and Accruals with Security Returns

J.D. Rayburn · Journal of Accounting Research · 1986 · 397 citations

, , +13

Accruals, Cash Flows, and Equity Values

Mary E. Barth, William H. Beaver, John R. M. Hand et al. · Review of Accounting Studies · 1999 · 311 citations

, , +14

Predicting Earnings Using a Model Based on Cost Variability and Cost Stickiness

Rajiv D. Banker, Lei Chen · The Accounting Review · 2006 · 265 citations

, , +17

1–5 of 59

Authors

116

  1. JE
    John E. Core

    University of Pennsylvania, United States

    2 publications · 34 citations

    2

    h-index

  2. TL
    Teri Lombardi Yohn

    Indiana University, United States

    2 publications · 72 citations

    2

    h-index

  3. LD
    Leslie D. Hodder

    Indiana University, United States

    2 publications · 127 citations

    2

    h-index

  4. RS
    Rodrigo S. Verdi

    Massachusetts Institute of Technology, United States

    2 publications · 34 citations

    2

    h-index

  5. JP
    Jinhan Pae

    Korea University, South Korea

    2 publications · 150 citations

    2

    h-index

1–5 of 116

Institutions

88

  1. Stanford University

    Stanford, United States

    3 h-index

    2 publications

    114 citations

  2. Indiana University

    Bloomington, United States

    3 h-index

    6 publications

    409 citations

  3. Brigham Young University

    Provo, United States

    3 h-index

    3 publications

    149 citations

  4. Georgetown University

    Washington, United States

    3 h-index

    4 publications

    130 citations

  5. University of Kansas

    Lawrence, United States

    2 h-index

    2 publications

    72 citations

  6. University of Missouri–St. Louis

    St Louis, United States

    2 h-index

    2 publications

    248 citations

  7. University of Pennsylvania

    Philadelphia, United States

    2 h-index

    2 publications

    48 citations

  8. Massachusetts Institute of Technology

    Cambridge, United States

    2 h-index

    4 publications

    68 citations

1–8 of 88

Venues

  1. SSRN Electronic Journal

    Repository · 16 publications · 552 citations

    13

    h-index

  2. Review of Accounting Studies

    6 publications · 607 citations

    6

    h-index

  3. The Accounting Review

    5 publications · 649 citations

    5

    h-index

  4. Journal of Accounting Research

    JAR · 4 publications · 2K citations

    4

    h-index

  5. Journal of Business Finance &amp Accounting

    3 publications · 103 citations

    3

    h-index

1–5