How to cite this paper
Zarandi, H., Ghafari, E., Arab, M & Mozdabadi, S. (2013). Accrual-based accounting system versus cash-based accounting: An empirical study in municipality organization.Management Science Letters , 3(1), 251-256.
Refrences
Badertscher, B.A., Collins, D.W., & Lys, T.Z. (2012). Discretionary accounting choices and the predictive ability of accruals with respect to future cash flows. Journal of Accounting and Economics, 53(1-2), 330-352.
Battalio, R.H., Lerman, A., Livnat, J., Mendenhall, R.R. (2012). Who, if anyone, reacts to accrual information? Journal of Accounting and Economics, 53(1-2), 205-224.
Caccia, L., & Steccolini, I. (2006). Accounting change in Italian local governments: What & apos; s beyond managerial fashion?. Critical Perspectives on Accounting, 17(2-3), 154-174
Chaney, P.K., Faccio, M., & Parsley, D. (2011). The quality of accounting information in politically connected firms. Journal of Accounting and Economics, 51(1-2), 58-76.
Cohen, D.A., & Zarowin, P. (2010). Accrual-based and real earnings management activities around seasoned equity offerings. Journal of Accounting and Economics, 50(1), 2-19.
Cronbach, L. J. (1951). Coefficient alpha and the internal structure of tests. Psychometrika, 16(3), 297-334.
Falkman, P., & Tagesson, T. (2008). Accrual accounting does not necessarily mean accrual accounting: Factors that counteract compliance with accounting standards in Swedish municipal accounting. Scandinavian Journal of Management, 24(3), 271-283
G?rseth-Nesbakk, L. (2011). Accrual accounting representations in the public sector—A case of autopoiesis. Critical Perspectives on Accounting, 22(3), 247-258.
He, H., El-Masry, E., & Wu, Y. (2008). Accounting conservatism of cross-listing firms in the preand
post-Sarbanes Oxley periods. Advances in Accounting, 24(2), 237-242
Hyndman, N., & Connolly, C. (2011). Accruals accounting in the public sector: A road not always taken. Management Accounting Research, 22(1), 36-45.
Krom, C.L., Williams, S.V. (2011). Tell me a story: Using creative writing in introductory accounting courses to enhance and assess student learning. Journal of Accounting Education, 29(4), 234-249.
Kwon, Y.K. (1989). Accrual versus cash-basis accounting methods: An agency-theoretic comparison. Journal of Accounting and Public Policy, 8(4), 267-281.
Likert, R. (1932). A Technique for the Measurement of Attitudes. Archives of Psychology, 140, 1–55.
Ortegren, A., & Reed, B. (1997). Postretirement benefits: The implementation of SFAS No. 106
‘versus’ accrual accounting in the mining industry. Journal of Accounting Education, 15(2), 289- 303.
Peng, E.Y. (2011). Accruals quality and the incentive contracting role of earnings. Journal of Accounting and Public Policy, 30(5), 460-480
Battalio, R.H., Lerman, A., Livnat, J., Mendenhall, R.R. (2012). Who, if anyone, reacts to accrual information? Journal of Accounting and Economics, 53(1-2), 205-224.
Caccia, L., & Steccolini, I. (2006). Accounting change in Italian local governments: What & apos; s beyond managerial fashion?. Critical Perspectives on Accounting, 17(2-3), 154-174
Chaney, P.K., Faccio, M., & Parsley, D. (2011). The quality of accounting information in politically connected firms. Journal of Accounting and Economics, 51(1-2), 58-76.
Cohen, D.A., & Zarowin, P. (2010). Accrual-based and real earnings management activities around seasoned equity offerings. Journal of Accounting and Economics, 50(1), 2-19.
Cronbach, L. J. (1951). Coefficient alpha and the internal structure of tests. Psychometrika, 16(3), 297-334.
Falkman, P., & Tagesson, T. (2008). Accrual accounting does not necessarily mean accrual accounting: Factors that counteract compliance with accounting standards in Swedish municipal accounting. Scandinavian Journal of Management, 24(3), 271-283
G?rseth-Nesbakk, L. (2011). Accrual accounting representations in the public sector—A case of autopoiesis. Critical Perspectives on Accounting, 22(3), 247-258.
He, H., El-Masry, E., & Wu, Y. (2008). Accounting conservatism of cross-listing firms in the preand
post-Sarbanes Oxley periods. Advances in Accounting, 24(2), 237-242
Hyndman, N., & Connolly, C. (2011). Accruals accounting in the public sector: A road not always taken. Management Accounting Research, 22(1), 36-45.
Krom, C.L., Williams, S.V. (2011). Tell me a story: Using creative writing in introductory accounting courses to enhance and assess student learning. Journal of Accounting Education, 29(4), 234-249.
Kwon, Y.K. (1989). Accrual versus cash-basis accounting methods: An agency-theoretic comparison. Journal of Accounting and Public Policy, 8(4), 267-281.
Likert, R. (1932). A Technique for the Measurement of Attitudes. Archives of Psychology, 140, 1–55.
Ortegren, A., & Reed, B. (1997). Postretirement benefits: The implementation of SFAS No. 106
‘versus’ accrual accounting in the mining industry. Journal of Accounting Education, 15(2), 289- 303.
Peng, E.Y. (2011). Accruals quality and the incentive contracting role of earnings. Journal of Accounting and Public Policy, 30(5), 460-480