accrual

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ac·cru·al

 (ə-kro͞o′əl)
n.
1. The act or process of accumulating; an increase.
2. Something that accumulates or increases.
American Heritage® Dictionary of the English Language, Fifth Edition. Copyright © 2016 by Houghton Mifflin Harcourt Publishing Company. Published by Houghton Mifflin Harcourt Publishing Company. All rights reserved.

accrual

(əˈkruːəl)
n
1. the act of accruing
2. something that has accrued
3. (Accounting & Book-keeping) accounting a charge incurred in one accounting period that has not been paid by the end of it
Collins English Dictionary – Complete and Unabridged, 12th Edition 2014 © HarperCollins Publishers 1991, 1994, 1998, 2000, 2003, 2006, 2007, 2009, 2011, 2014

ac•cru•al

(əˈkru əl)

n.
1. the act or process of accruing.
2. something accrued.
[1875–80]
Random House Kernerman Webster's College Dictionary, © 2010 K Dictionaries Ltd. Copyright 2005, 1997, 1991 by Random House, Inc. All rights reserved.
ThesaurusAntonymsRelated WordsSynonymsLegend:
Noun1.accrual - the act of accumulatingaccrual - the act of accumulating    
accruement, accumulation
step-up, increase - the act of increasing something; "he gave me an increase in salary"
buildup - the act of building up an accumulation; "I envied his rapid buildup of assets"; "a military buildup in preparation for the invasion"
Based on WordNet 3.0, Farlex clipart collection. © 2003-2012 Princeton University, Farlex Inc.
Translations

accrual

[əˈkrʊəl] N (frm) → acumulación f
Collins Spanish Dictionary - Complete and Unabridged 8th Edition 2005 © William Collins Sons & Co. Ltd. 1971, 1988 © HarperCollins Publishers 1992, 1993, 1996, 1997, 2000, 2003, 2005

accrual

[əˈkruːəl] n (= accumulation) → accumulation f accrual rateaccrual rate n → taux m cumulé
Collins English/French Electronic Resource. © HarperCollins Publishers 2005

accrual

n
(= accumulation) → Ansammlung f; (Fin: of interest) → Auflaufen nt; (= addition) → Hinzukommen nt
accruals pl (Fin: = liabilities) → Verbindlichkeiten pl
Collins German Dictionary – Complete and Unabridged 7th Edition 2005. © William Collins Sons & Co. Ltd. 1980 © HarperCollins Publishers 1991, 1997, 1999, 2004, 2005, 2007
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References in periodicals archive ?
(3) We perform independent sorting on both total accruals and firm size.
Richardson, Sloan, Soliman and Tuna (2005) show that mispricing is strongest for the least persistent accruals. Shi and Zhang (2012) find that firms with the least persistent accruals relative to cash flows exhibit the greatest mispricing.
stock market, the earnings fixation hypothesis must be able to provide evidence that sophisticated investors do not understand accruals. There is some prior research that suggests that sophisticated investors, as well as the market as a whole, do not fully understand accruals (Bradshaw, Richardson and Sloan 2001; Bhojraj and Swaminathan 2009 and Xu 2010).
Explaining the Accrual Anomaly: Evidence from Firm Size and Market Conditions
Accruals accounting in the public sector: A road not always taken.
Accrual practices and reform experiences in OECD countries results of the 2016 OECD accruals survey.
Measuring accrual-based IPSAS implementation and its relationship to central government fiscal transparency
In such cases, the increase of the accruals is due to signaling the market and reduces the information asymmetries.
Most of the researches done by Barth, Chang & Scaffer, Alatar et al in the area of predicting future cash flow, show that profit is the better predictor than operational cash flow and also accounting profit has a greater role than operational cash flow in explanatory stock returns and accruals flow has more power than cash flow for predicting future cash.
Relationship between the growth rate of the companies and the pricing of accruals using Modified Jones Model

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