Construct · 1 fields · 1 citations

accrual reliability: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed
accrualreliability1 CONSTRUCTAccrual reliability RICHARDSON · FINANCIAL

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Financial reporting

how much measurement error different accrual categories contain, with less reliable accruals producing less persistent earnings that investors misprice.

In financial reporting, accrual reliability refers to how much measurement error different accrual categories contain, with less reliable accruals producing less persistent earnings that investors misprice. This meaning comes from Richardson (2005) in Journal of Accounting and Economics.[1]

Unit
Recovery means
Measured by

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Nearby constructs

accrual2 fields · 2 citationsjingle · one word, two constructserror4 fields · 8 citationsjingle · one word, four constructsmeasurement3 fields · 5 citationsjingle · one word, three constructs

References

  1. Richardson, S. A., Sloan, R. G., Soliman, M. T., & Tuna, İ. (2005). Accrual reliability, earnings persistence and stock prices. Journal of Accounting and Economics, 39(3), 437-485. https://doi.org/10.1016/j.jacceco.2005.04.005

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