Livres sur le sujet « Accruals »

Archibald, Valerie. Accruals accounting in the public sector. Harlow : Longman in association with the Civil Service College, 1994.

Ising, Peter. Earnings Accruals and Real Activities Management around Initial Public Offerings. Wiesbaden : Springer Fachmedien Wiesbaden, 2014. http://dx.doi.org/10.1007/978-3-658-03794-9.

Schmitt, Ray. Working after normal retirement age : Pension accruals for post-65 service. [Washington, D.C.] : Congressional Research Service, Library of Congress, 1988.

Green, Joseph Peter. The valuation relevance of the accruals process and the disclosure of cash flow numbers. [s.l : The Author], 1996.

Al-Omari, Ahmad Moh'd Mostafa. The use of discretionary accruals in the market for corporate controls : A studyof unsuccessful bids. Manchester : University of Manchester, 1994.

Office, General Accounting. Accrual budgeting. Washington, D.C : U.S. General Accounting Office (441 G St., NW. Rm. LM, Washington, D.C. 20548), 1992.

Office, General Accounting. Accrual budgeting. Washington, D.C : Comptroller General of the United States, 1992.

Commission, Great Britain Charity. Accruals accounting for the smaller charity : A guide to the Charities SORP for unincorporated charities with up to £100,000 annual income and with no branches or investment assets : October 1995. London : Charity Commission., 1995.

Diamond, Jack. Performance budgeting-- is accrual accounting required ? [Washington, D.C.] : International Monetary Fund, Fiscal Affairs Department, 2002.

Fetterly, Ross. Accrual accounting and budgeting in defence. Kingston, ON : Defence Management Studies Program, School of Policy Studies, Queen's University, 2008.

Prodjoharjono, Soepomo. Accrual accounting in Indonesian local government. Birmingham : University of Birmingham, 1999.

Wu, Jin Ginger. The accrual anomaly : Exploring the optimal investment hypothesis. Cambridge, MA : National Bureau of Economic Research, 2007.

Ouda, Hassan. Practice-Relevant Accrual Accounting for the Public Sector. Cham : Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-51595-9.

Glenday, Graham. Accrual equivalent marginal tax rates for personal financial assests. Cambridge, Mass : Harvard Institute for International Development, 1986.

Christie, Terry. Accrual budgeting by Canadian federal, provincial and territorial governments. Toronto : Canadian Institute of Chartered Accountants, 2009.

Hix, William M. A policymaker's guide to accrual funding of military retirement. Santa Monica, CA : Arroyo Center, Rand, 1997.

Joisce, John. Statistical treatment of accrual of interest on debt securities. [Washington, D.C.] : International Monetary Fund, Statistics Department, 2001.

Kubota, Hideki. Shijō keizai no tenkai to hassei shugi kaikei no henʼyō. [Hikone-shi] : Shiga Daigaku Keizai Gakubu, 1996.

Menzies, Lois. Good time : Accrural, forfeiture, and restoration, a report. Helena, Mont.] : The Council, 1988.

Menzies, Lois. Good time : Accrural, forfeiture, and restoration, a report. Helena, Mont.] : The Council, 1988.

Barbro, Back. Neural networks and bankruptcy prediction : Funds flows, accrual ratios, and accounting. Paino-Raiso Oy : Turku School of Economics and Business Administration, 1995.

Canada. Dept. of Finance. Budget 2003 : Improving expenditure management and accountability. Ottawa, Ont : Dept. of Finance Canada, 2003.

Efford, Don. The case for accrual recording in the IMF's government finance statistics system. Washington : International Monetary Fund, 1996.

Adeyemo, Margaret Folashade. Introduction of accrual accounting and budgeting to the public sector of Nigeria. Birmingham : University of Birmingham, 1997.

Hampden-Thompson, Gillian. Course credit accrual and dropping out of high school, by student characteristics. Washington, D.C.] : National Center for Education Statistics, Institute of Education Sciences, U.S. Dept. of Education, 2009.

Bruno, Adriana. New Public Management (NPM) and the Introduction of an Accrual Accounting System. Cham : Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-57386-7.

New Zealand. Consultative Committee on Accrual Tax Treatment of Income and Expenditure. Report of the Consultative Committee on Accrual Tax Treatment of Income and Expenditure. [Wellington, N.Z : V.R. Ward, Govt. Printer, 1987.

International Federation of Accountants. Public Sector Committee. Transition to the accrual basis of accounting : Guidance for governments and government entities. New York : International Federation of Accountants, 2002.

Athukorala, Sarath Lakshman. Accrual budgeting and accounting in government and its relevance for developing member countries. Manila : Asian Development Bank, 2003.

Kinnunen, Juha. The dependence of future cash flow on current accrual income and cash flow. Brussels : European Institute for Advanced Studies in Management, 1991.

United States. Congress. House. Committee on Education and Labor. Subcommittee on Labor-Management Relations. Oversight hearing on the Employee Retirement Income Security Act : Requiring pension accruals for work beyond normal retirement age : hearing before the Subcommittee on Labor-Management Relations of the Committee on Education and Labor, House of Representatives, Ninety-eighth Congress, second session, hearing held in Washington, DC, on September 5, 1984. Washington : U.S. G.P.O., 1985.

United States. Congress. House. Committee on Education and Labor. Subcommittee on Labor-Management Relations. Oversight hearing on the Employee Retirement Income Security Act : Requiring pension accruals for work beyond normal retirement age : hearing before the Subcommittee on Labor-Management Relations of the Committee on Education and Labor, House of Representatives, Ninety-eighth Congress, second session, hearing held in Washington, DC, on September 5, 1984. Washington : U.S. G.P.O., 1985.

United States. Congress. House. Committee on Education and Labor. Subcommittee on Labor-Management Relations. Oversight hearing on the Employee Retirement Income Security Act : Requiring pension accruals for work beyond normal retirement age : hearing before the Subcommittee on Labor-Management Relations of the Committee on Education and Labor, House of Representatives, Ninety-eighth Congress, second session, hearing held in Washington, DC, on September 5, 1984. Washington : U.S. G.P.O., 1985.

Wang, Yinmei. Quan ze fa sheng zhi zheng fu yu suan yu kuai ji gai ge wen ti yan jiu. 8^e éd. Beijing : Zhongguo she hui ke xue chu ban she, 2009.

Gabus, André. L'économie mondiale face au climat : À responsabilités accrues, opportunités nouvelles. Dunkerque, France : Innoval, 2003.

Kinnunen, Juha. Market reactions to unexpected accrual income and cash flow : Tests of alternative income definitions and expectation models. Brussels : European Institute for Advanced Studies in Management, 1991.

Kinnunen, Juha. The time series properties of accrual versus cash-based income variables : Empirical evidence from listed Finnish firms. Helsinki : Helsinki School of Economics and Business Administration, 1988.

Canada. Parliament. House of Commons. Standing Committee on Government Operations and Estimates. Accrual budgeting and appropriations in the federal government : Report of the Standing Committee on Government Operations and Estimates. [Ottawa] : Standing Committee on Government Operations and Estimates, 2006.

Salmi, Timo. On the classification of financial ratios : A factor and transformation analysis of accrual, cash flow, and market-based ratios. Vaasa : Universitas Wasaensis, 1990.

Niskanen, Jyrki. On the information content of accrual-based and cash-based accounting income numbers : Their ability to predict investment risk. Helsinki : Helsinki School of Economics and Business Administration, 1990.

United States. Congress. House. Committee on Small Business. Hearing on cash versus accrual : The policy implications of the growing inability of small businesses to use simple tax accounting : hearing before the of the Committee on Small Business, House of Representatives, One Hundred Sixth Congress, second session, Washington, DC, April 5, 2000. Washington : U.S. G.P.O., 2000.

Commission, Great Britain Charity, dir. Accruals accounts pack. London : The Commission, 1999.

Zarowin, Paul. Estimation of Discretionary Accruals and the Detection of Earnings Management. Sous la direction de Michael A. Hitt, Susan E. Jackson, Salvador Carmona, Leonard Bierman, Christina E. Shalley et Douglas Michael Wright. Oxford University Press, 2015. http://dx.doi.org/10.1093/oxfordhb/9780190650230.013.20.

Clarke, Teresa. Accruals and Prepayments : Revision Workbook. Independently Published, 2020.

Archibald, Valerie. Accruals Accounting in the Public Sector. Financial Times Prentice Hall, 1994.

Statistics, Australian Bureau of, dir. Accruals-based government finance statistics, 2000 : Information paper. [Canberra] : Australian Bureau of Statistics, 2000.

Forum, Public Audit, dir. The whole truth : Or why accruals accounting means better management. [London] : Public Audit Forum, 2002.

Zarowin, Paul. Estimation of Discretionary Accruals and the Detection of Earnings Management. Oxford University Press, 2015. http://dx.doi.org/10.1093/oxfordhb/9780199935406.013.20.

McNally & co. [from old catalog] Rand. Delivering the Benefits of Accruals Accounting for the Whole Public Sector. Stationery Office Books (TSO), 2005.

Na, Chongkil. The association between accounting accruals and mean reversion of annual earnings. 1993.