Abnormal accruals

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The difference between accrued income and cash flows (adjusted for typical accruals that occur during the application of accounting standards). Abnormal accruals are sometimes measured as a test of earnings quality.

Abnormal accruals relate to both future annual returns and future announcement returns, even after controlling for Price to Operating Cash Flow ratio (POCF).

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What Are Accruals? How Accrual Accounting Works - Investopedia