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Related to accrual: accrual basis, Accrual accounting
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This study contributes to the extensive literature about implementing accrual accounting and the problems and ambiguities it causes.
The theoretical bases of this research-that is, the assumptions to be verified, the variables considered in the empirical analysis, and the design of the model which represents their functional relations-are built on the logic of the accounting model: How economic or accrual and budgetary results are determined, and the main items that constitute the differences between both results.
Furthermore, out of the total accrual of Rs21.5 billion, Oil and Gas Development Company deposited the amount worth Rs17.7 billion.
Documents revealed that out of the total accrual of Rs2.5 billion, fertilizer-fuel had deposited Rs1 billion while Rs1.5 billion was its outstanding GIDC.
The 2008 financial crisis offers a unique setting to examine the alternative explanations for the accrual anomaly.
We find evidence that the accrual anomaly is not driven by small firms.
Some studies limited accrual adoptions to a certain country.
Using published financial statements and/or accounting policies from the Ministry of Finance website to measure accrual levels, we collected 77 central government reports from 2008 until 2015.
Watts, 1996, A Market-Based Evaluation of Discretionary Accrual Models, Journal of Accounting Research, 34: 83-105.
In the international literature, it is claimed that the use of accrual accounting has many advantages [(Funnel & Cooper, 1998; IFAC, 2002)].
Internationally, the public management models use two types of budgets: the budgets prepared according to the cash accounting and the budgets prepared according to the accrual accounting.
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.