Construct · 1 fields · 1 citations

discretionary accruals: a standalone construct

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

● anchor · a standalone construct Nearest construct by meaning·not indexed
discretionaryaccruals1 CONSTRUCTDiscretionary accrualsJONES · ACCOUNTING

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

Accounting

the part of accruals not explained by changes in revenue and fixed assets, used as a proxy for managers' earnings manipulation.

In accounting, discretionary accruals refers to the part of accruals not explained by changes in revenue and fixed assets, used as a proxy for managers' earnings manipulation. This meaning comes from Jones (1991) in Journal of Accounting Research.[1]

Unit
Recovery means
Measured by

Next

Run it through the Collider, or take the citations with you.

See how discretionary accruals sits against neighbouring constructs in the Collider, or export every reference on this page in one click.

Open in ColliderExport BibTeXReport this entry

Nearby constructs

earnings management1 fields · 1 citationsanchor · a standalone constructmanipulation3 fields · 3 citationsjingle · one word, three constructsnonprofit zero-earnings threshold1 fields · 1 citationsanchor · a standalone construct

References

  1. Jones, J. J. (1991). Earnings Management During Import Relief Investigations. Journal of Accounting Research, 29(2), 193. https://doi.org/10.2307/2491047

Cited on this page?

Confirm your construct, or correct us.

If your work is cited behind one of these entries, you know better than we do whether we captured the meaning right. Confirm it, suggest an edit, or dispute it, and your name goes on the entry as an author who has checked it, linked to your ORCID.

Claim your construct