Defining,measuring, and modeling accruals: a guide for researchers |
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Authors: | Chad R Larson Richard Sloan Jenny Zha Giedt |
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Institution: | 1.C.T. Bauer College of Business,University of Houston,Houston,USA;2.Marshall School of Business,University of Southern California,Los Angeles,USA;3.School of Business,George Washington University,Washington,USA |
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Abstract: | Research on accounting accruals is pervasive. Yet the measurement and modeling of accruals has developed in an ad hoc manner, resulting in a fragmented and incomplete body of research. Our goal is to rectify this situation by (i) providing a comprehensive definition of accruals, (ii) formulating a corresponding empirical measure of accruals, (iii) offering two decompositions of our measure that encapsulate the major classes of accruals studied elsewhere, (iv) combining and expanding prior models of the fundamental determinants of accruals into one parsimonious model, and (v) identifying the primary determinants of each of the major classes of accruals. We close by providing guidance for researchers in tailoring the selection of accruals to the research question at hand. |
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