The paper provides a broad discussion of the topic “accruals”. Though much of what is said is familiar from the literature on accruals, the paper tries to develop concepts and show how theses forge tight links across a variety of themes. The starting point of the analysis concerns the...

In this article, we synthesize, in annotated bibliography form, recent regulation-related findings and commentaries in the academic literature. This annotated bibliography is the third in a series of bibliographies that will summarize regulation-related academic research for at least the period...