Negative B/S Accrual Ratio

Can someone please explain how to interpret a negative B/S Accrual Ratio? How does a negative ratio indicate that cash earnings exceeded accrual earnings?

I am just not making the connection here…

Well, the accural ratio measures the amount of accruals to cash earnings. As the the ratio gets lower the earnings quality is better because there is less of an accural impact on earnings and more of a cash impact. At zero I would suppose they are equal and less than zero cash earnings was swamp accrual earnings.

How would one interpret a negative CF accruals ration then… Would that also be the same?

Yes, they are supposed to measure the same thing. NI-CFO-CFI/avg NOA. Just like in FCF in theory FCFF from NI, EBIT, EBITDA or CFO will result in the same value

Yep Thecodont is right. They are all supposed to be measuring the same thing how the books are being cooked.