accrual

The recent earnings were hurt by a $450 million legal accrual, which posed a $1.93 headwind to earnings per share, the company said.

From The Wall Street Journal ● May 5, 2026

The accrual ratio is sometimes called the Sloan ratio, after an accounting professor named Richard Sloan, whose research showed that companies with cleaner earnings generally produce superior stock returns.

From Barron's ● Dec. 26, 2025

Programmable smart contracts also allow for continuous accrual of interest, automatic fee distribution, and even real-time auditability.

From MarketWatch ● Oct. 15, 2025

An investigation and forensic analysis subsequently identified that a "single employee with responsibility for small package delivery expense accounting intentionally made erroneous accounting accrual entries" starting around the end of 2021, Macy's said.

From BBC ● Nov. 25, 2024

But it would end up being one of many little things—a slow accrual, compounding steadily and imperceptibly toward critical mass.

From "Into Thin Air" by Jon Krakauer

Invesco S&P 500 Quality ETF, or SPHQ, tracks stocks chosen for ROE, leverage, and something called the accruals ratio.

From Barron's ● Dec. 26, 2025

The agency is trying to determine whether its accruals are overstated.

From The Wall Street Journal ● Oct. 8, 2025

Adidas blamed the 70 percent drop on one-time expenses for a strategic review, “as well as the donations and accruals for further donations.”

From New York Times ● Aug. 3, 2023

The group will use alternative funding channels from internal accruals, promoter equity funding and private placements to fund projects, Mint said.

From Reuters ● Feb. 5, 2023

The value of the assets in the sinking fund on December 31, 1917, estimating the purchased customs administration bonds at par, was $6,019,161.50, exclusive of interest accruals in 1917.

From Santo Domingo A Country with a Future by Schoenrich, Otto