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As governments gain more experience with accrual accounting, the differences between current budgetary results and economic results increase.
Larger cities are supposed to have more sophisticated systems for accrual accounting and, as a consequence, the differences between accrual and budgetary results are greater than in small cities.
There are not many empirical papers about the differences between accrual and cash and commitment information in practice, and only the paper of Anessi-Pessina and Steccolini (2007) has similar objectives to our paper.
In the hedge portfolio test, we form portfolios based on accruals and calculate the hedge returns for large and small firms separately.
In the context of the accrual anomaly, the reversal of the extreme accruals is revealed during subsequent earnings announcements (Sloan 1996).
We do not require the firm to have non-missing future accruals or earnings in order to guard against the look-ahead bias discussed in Kraft, Leone and Wasley (2006).
This article is organized as follows: first, it presents the theoretical framework of accrual accounting adoption and hypothesis development regarding its association with fiscal transparency.
Some studies limited accrual adoptions to a certain country.
They find evidence that lower accruals quality (higher reserve error volatility) is associated with a higher cost of debt, but find no evidence that accruals quality is priced into equity capital.
The accounting literature examining the consequences of accruals quality is expansive (see Dechow, Ge, and Schrand, 2010, for an excellent survey of the literature).
Dichaw Dichoo studied the role of accruals in order to measure the companies' performance better in a time series.
In their research Francis et al state that accruals are the diagnostic criteria for the ambiguity existed in the company's future cash flow.