discretionary accruals
C2CEFR level
90/100Rarity: very rare
TechnicalRegister
The portion of accrued items that management can flex through judgment, often used as a proxy for earnings manipulation.
The forensic model isolates discretionary accruals to flag firms that may be quietly managing their earnings.
Rarity runs from 0 (a word everyone knows) to 100 (almost never seen outside specialist or literary writing). Level is the word's real difficulty on the CEFR scale, from A1 to C2.
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