accruals

n.

获利( accrual的名词复数 )；利息；自然增长；自然增长物

accrual basis权责发生制；应计基础

accrual accounting权责发生制

Accounting Accruals and Auditor Reporting Conservatism
The pricing of discretionary accruals
Discretionary-accruals models and audit qualifications ☆
Auditor changes and discretionary accruals
Errors in Estimating Accruals: Implications for Empirical Research
Debt covenant violation and manipulation of accruals
Discussion: The Quality of Accruals and Earnings: The Role of Accruals Estimation Errors
Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?
The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative? ☆
Accounting earnings and cash flows as measures of firm performance : The role of accounting accruals