Książki na temat „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. Wyd. 8. 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, red. Accruals accounts pack. London: The Commission, 1999.

Zarowin, Paul. Estimation of Discretionary Accruals and the Detection of Earnings Management. Redaktorzy Michael A. Hitt, Susan E. Jackson, Salvador Carmona, Leonard Bierman, Christina E. Shalley i 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, red. Accruals-based government finance statistics, 2000: Information paper. [Canberra]: Australian Bureau of Statistics, 2000.

Forum, Public Audit, red. 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.