A B S T R A C T
The paper provides a broad discussion of the topic “accruals”. Though much
of what is said is familiar from the literature on accruals, the paper tries to
develop concepts and show how theses forge tight links across a variety of
themes. The starting point of the analysis concerns the construct of an accrual.
The case is made that it should rest solely on consecutive balance sheets
and the splitting of assets/liabilities into (i) cash and approximate cash,
assets/liabilities and (ii) all other kinds of assets/liabilities. Given this divide
of assets/liabilities one can measure the components in the foundation
equation: cash earnings + net accrual = comprehensive earnings. The paper
then proceeds to discuss how the net accrual relates to growth in a firm’s operating
activities and the extent to which it can be informative or misleading.
This topic in turn integrates with the issue of a firm’s quality of earnings
and the role of accounting conservatism. Among the remaining topics, the
paper discusses how one conceptualizes diagnostics to assess whether or not
a period’s accrual is likely to be biased upwards or downwards. It gives rise
to a consideration of how one constructs accruals that may be more informative
than GAAP accruals and the role of value-relevance studies to assess the
information content of accrual constructs. The paper ends with a list of
suggestions how future research may be modified in light of the discussions
in this paper.
2014 Production and hosting by Elsevier B.V. on behalf of China Journal of
Accounting Research. Founded by Sun Yat-sen University and City University
of Hong Kong.
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کد محصول : شماره 285
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