All Articles tagged accruals

• Published Research Articles
  December 31, 2016 IST
  Articulated Accounting: Accruals, Cash Flow and the Double-Entry Constraint on Earnings
  Ehsan KhansalarStuart McLeay

  This study explores a model design for explicitly articulated financial statement variables.

  Abstract
• Published Research Articles
  December 31, 2015 IST
  Chinese Companies, Earnings Management and Accounting-Based Benchmarks
  Pei YangMark Mulcahy

  This paper studies whether Chinese-listed firms manage earnings to meet accounting-based regulatory benchmarks. The findings indicate that earnings management behaviour by Chinese firms changes in line with changing regulatory benchmarks

  Abstract
• Published Research Articles
  December 31, 2006 IST
  Independent Non-Executive Directors and Earnings Management in the UK
  Mark MulgrewJohn Forker

  This paper examines the association between opportunistic income increasing earnings management and corporate governance in UK firms, focusing on the independence of non-executive directors on the board and audit committee.

  Abstract
• Published Research Articles
  December 31, 1997 IST
  Applying Accruals-Based Accounting and Budgeting to UK Central Government
  Andrew Likierman

  A current UK initiative will mean major changes to government planning, control and reporting through the application of resource accounting and budgeting - which covers the introduction of accruals-based concepts.

  Abstract