Sentence examples for negative accrual from inspiring English sources

The intuition behind this measure is that a negative accrual can be interpreted as a tax on further labour force participation.

We therefore compute as an implicit tax rate the ratio of the (negative) accrual to the wage that workers would earn if they postponed full retirement at age a.

The re-scaled negative accrual τ a F  =  − SSA a F /Wa+1, where Wa+1 equals expected earnings at age a + 1 based on the information available up to age a, is called the implicit tax/subsidy on postponing full retirement from age a to age a + 1.

Negative accruals are harder to understand.

To find the best candidates, he says, look for companies that not only rack up extreme positive or negative accruals but also had earnings surprises going the other way.

In a 2011 paper in the Accounting Review Lundholm and coauthor Matt Van Winkle Hafzallaa died in 2006) showed how firms in the top 10% in terms of negative accruals turned in annual returns 5.5 percentage points in excess of the market from 1998 to 2008.

For a group of matching small firms, higher fees paid to auditors are associated with higher levels of income-decreasing discretionary accruals (i.e., lead to more negative discretionary accruals).

Table 4 provides an overview of all independent variables used in the two research models.4 Discretionary accruals (DISCR) have a mean of 0.0786636 million, resulting from converting all negative discretionary accruals into positive.

All negative discretionary accruals were made positive so that only the amount rather than the direction of the accruals are taken into account.

It should be noted that this study does not differentiate between positive or negative discretionary accruals.

This study was performed to evaluate randomized cancer trials resulting negative regarding inadequate accrual, unsupported assumptions of equivalence and factors implied in such assumptions.