Concepedia

Total Accruals

Total Accruals is an accounting concept that represents the aggregate of non-cash revenues and expenses recognized in a firm's financial statements during a reporting period, excluding cash inflows and outflows, to reflect economic activities on an accrual basis.

114

Publications

12.8K

Citations

226

Authors

145

Institutions

Publications per year

2017–2026

16

Parents

Publications

114

Detecting Earnings Management.

Patricia Dechow, Richard G. Sloan · The Accounting Review · 1995 · 5.9K citations · Full text

, , +17

The Role of Big 6 Auditors in the Credible Reporting of Accruals

Jere R. Francis, Edward L. Maydew, H. Charles Sparks · Auditing A Journal of Practice & Theory · 1999 · 1.5K citations

, , +12

Issues in Testing Earnings Management and an Instrumental Variable Approach

Sok‐Hyon Kang, K. Sivaramakrishnan · Journal of Accounting Research · 1995 · 441 citations

, , +12

The Association between Auditor Litigation and Abnormal Accruals

William G. Heninger · The Accounting Review · 2001 · 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

1–5 of 114

Authors

226

  1. JP
    Jinhan Pae

    Korea University, South Korea

    3 publications · 204 citations

    3

    h-index

  2. YO
    Yufenti Oktafia

    Universitas Patria Artha, Indonesia

    3 publications · 40 citations

    3

    h-index

  3. AW
    Andrew W. Stark

    University of Manchester, United Kingdom

    3 publications · 80 citations

    3

    h-index

  4. SD
    Sunil Dutta

    University of California, Berkeley, United States

    2 publications · 114 citations

    2

    h-index

  5. SH
    Siew Hong Teoh

    University of California, Los Angeles, United States

    2 publications · 284 citations

    2

    h-index

1–5 of 226

Institutions

145

  1. Stanford University

    Stanford, United States

    4 h-index

    6 publications

    606 citations

  2. University of North Carolina at Chapel Hill

    Chapel Hill, United States

    4 h-index

    6 publications

    2K citations

  3. University of California, Berkeley

    Berkeley, United States

    3 h-index

    3 publications

    145 citations

  4. University of Alaska Fairbanks

    Fairbanks, United States

    2 h-index

    2 publications

    1.5K citations

  5. Universiti Teknologi MARA

    Shah Alam, Malaysia

    2 h-index

    5 publications

    97 citations

  6. University of Missouri

    Columbia, United States

    2 h-index

    2 publications

    1.5K citations

  7. Queen's University

    Kingston, Canada

    2 h-index

    2 publications

    153 citations

  8. Universitas Patria Artha

    Makassar, Indonesia

    2 h-index

    2 publications

    21 citations

1–8 of 145

Venues

  1. SSRN Electronic Journal

    Repository · 22 publications · 868 citations

    14

    h-index

  2. Journal of Business Finance &amp Accounting

    3 publications · 271 citations

    3

    h-index

  3. The Accounting Review

    3 publications · 6.4K citations

    3

    h-index

  4. Review of Quantitative Finance and Accounting

    3 publications · 273 citations

    3

    h-index

  5. Accounting and Finance

    3 publications · 110 citations

    3

    h-index

1–5