from Latin accretus, meaning to grow
1. Characterized by growth
2. Increasing - becoming greater or larger
3. In corporate finance, accretion is the creation of value after a transaction has taken place.
4. A term commonly used to refer to a merger, acquisition, or joint venture that will be accretive to earnings, meaning that it is expected to add to earnings per share.
Accretive value growth is strategic and continuous improvement of the controllable factors which constrain business profitability and cash flow.