Transition from a cash to an accrual basis of accounting and reporting widens the boundary public sector financial therefore increases completeness usefulness its ou...

This study is about the exploration of accounting system and annual report review process in the context of new public management initiative in Australia. A Government Department in the Australian Capital Territory has been adopted as the field for investigation. Qualitative research methodology was chosen to obtain a better understanding of the phenomena. Case based research method was used in...

The accrual anomaly is a phenomenon that investors gain future abnormal returns through accruals-based hedge portfolios. This paper first shows that China's institutional investors have a better understanding of the persistence of accounting accruals and they more accurately assess stock prices, and that an accrual-based hedge portfolio yields smaller future abnormal returns for firms with high...

In December 2007 and December 2009, Austria’s Federal Parliament decided on a far-reaching, comprehensive budget reform package. The introduction of a mediumterm expenditure framework with legally binding expenditure ceilings, of accrual budgeting and accounting and of performance budgeting marks a decisive change, not only in steering the budget, but even more so in the Austrian administrative...

This paper examines the link between the amount of estimation needed during the accrual generating process and the persistence of the accruals portion of earnings. We measure the amount of estimation needed during the accrual generating process using the number of estimation-related linguistic cues in the notes to the financial statements and the critical accounting policies section of the mana...

BACKGROUND Cancer does not occur in all ethnic and racial groups at similar rates. In addition, responses to treatment also vary in certain ethnic and racial groups. For Hispanics, the overall cancer incidence is generally lower yet for some specific tumor types, the incidence rates are higher compared to other populations. OBJECTIVES Although disparities are recognized for treatment outcomes...