Accrual accounting recognizes costs and expenses when they occur rather than when actual cash is exchanged. The matching principle of accrual accounting requires that companies match expenses with ...

The Review of Accounting Studies provides an outlet for significant academic research in accounting including theoretical, empirical, and experimental work. The journal is committed to the principle ...

Accrual accounting is more intricate, requiring more robust systems to track items owed to others or owed to you. Adherance to the Matching Principle Accrual accounting adheres to the matching ...