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What is Accruals

Chapter 17
Handbook of Research on Accounting and Financial Studies
Recognition of changes in assets (liabilities), resulting from revenues (expenses) received (paid) in a period other than the one in which they are effective (incurred).
Published in Chapter:
Externally Financed Growth and Quality Accounting Information: Evidence From Brazil
Lineker Costa Passos (Federal Institute of Education, Science and Technology of the Piauí, Brazil & Federal University of Paraíba, Brazil)
Copyright: © 2020 |Pages: 16
DOI: 10.4018/978-1-7998-2136-6.ch017
Abstract
This study investigates the association between quality accounting information (QAI) and externally financed growth (EFG), taking a sample of 214 firms in Brazilian stock exchange from 1998 to 2015. EFG is estimated from the sales percentage approach to financial planning. QAI is estimated according to the accruals quality model proposed by Dechow and Dichev and modified by McNichols. The hypothesis that signaling efficient accounting information marginally influences and positively EFG is tested by multiple linear regression with estimation by OLS and could not be rejected. It is inferred that QAI is a significant attribute in contributing to the firm's access to the external financing channel. This study broadens the discussions about the themes in the Brazilian scenario, shedding light on the importance of the practice of the dissemination of quality information for the growth of firms in the Brazilian context.
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Chapter 6
Earnings Management and Corporate Governance in Family Firms: Evidence From a Small Market
Earned revenues and incurred expenses that have an overall impact on an income statement (including accounts payable, accounts receivable, goodwill, future tax liabilities, and future interest expenses).
Published in Chapter: Earnings Management and Corporate Governance in Family Firms: Evidence From a Small Market; From: International Financial Reporting Standards and New Directions in Earnings Management
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Chapter 20
Earnings Management and Default: The Case of the Plastics Sector in Portugal
Are revenues earned or expenses incurred that impact companies’ profits but not cash flows. Can be divided into non-discretionary accruals when are related to companies’ normal activity or discretionary accruals which are related to earnings management practices.
Published in Chapter: Earnings Management and Default: The Case of the Plastics Sector in Portugal; From: Handbook of Research on Acceleration Programs for SMEs
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Chapter 8
The Relationship Between the Quality of Financial Information in Industrial Companies and Discretionary Inventory Management
Change of the financial statements (changing assets and liabilities as well as items of the income statement); all the associated accounting specialization of the economic year, which do not involve financial flows, and where the discretionary action of the manager is decisive for the recognition of an expense or income.
Published in Chapter: The Relationship Between the Quality of Financial Information in Industrial Companies and Discretionary Inventory Management; From: International Financial Reporting Standards and New Directions in Earnings Management
Full Text Chapter Download: US $37.50 Add to Cart
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