Results 1 to 10 of about 153,414 (353)

The Changing Landscape of Accrual Accounting: Implications for Operating Cash Flow Predictability

Journal of Accounting & Economics, 2017
This paper reconciles conflicting evidence in prior literature on the relative ability of earnings and cash flows in predicting future cash flows. Further, we investigate the implications of temporal shifts in accrual properties and operating environment
Suresh Nallareddy, Mani Sethuraman, Mohan Venkatachalam   +2 more
openalex   +2 more sources

Measuring accrual-based IPSAS implementation and its relationship to central government fiscal transparency [PDF]

BAR: Brazilian Administration Review, 2018
This study aims to explore government accrual-based IPSAS implementation level measurements and to test the measures associated with central government fiscal transparency.
Sigit Wahyu Kartiko, Hilda Rossieta, Dwi Martani, Trisacti Wahyuni   +3 more
doaj   +2 more sources

The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors [PDF]

The Accounting Review, 2001
This paper suggests a new measure of one aspect of the quality of working capital accruals and earnings. One role of accruals is to shift or adjust the recognition of cash flows over time so that the adjusted numbers (earnings) better measure firm performance. However, accruals require assumptions and estimates of future cash flows.
Ilia D. Dichev, Patricia M. Dechow
openaire   +2 more sources

Bayesian enrollment modeling for several emergency medicine clinical trials [PDF]

Trials
Background Accrual of participants into clinical trials is a fundamental and important aspect for the management of trial progress. Monitoring of trial accrual often provides insight into the potential timing of key study events, such as interim analysis,
Jonathan Beall, Sharon D. Yeatts, Robert Silbergleit, Lori Shutter, Frederick Korley, Byron Gajewski   +5 more
doaj   +2 more sources

Impacts of financial distress on real and accrual earnings management

Jurnal Akuntansi, 2018
This research investigates the impact of financial distress on the magnitude of different earnings management approaches, namely real earnings management and accruals earnings management. This research utilizes a total of 2002 firm-year observations from
Danella Rachel Muljono, Sung Suk Kim
openalex   +3 more sources

Predicting accrual success for better clinical trial resource allocation [PDF]

Scientific Reports
Accrual success is one key determining factor for the success of clinical trials. Global data analyses of all terminated trials reported that 55% of trials were terminated due to low accrual rates.
Sisi Ma, Yinzhao Wang, John Wagner, Steve Johnson, Serguei Pakhomov, Constantin Aliferis   +5 more
doaj   +2 more sources

Evaluating the impact of delayed study startup on accrual in cancer studies. [PDF]

Contemp Clin Trials Commun
Ratnayake I, Do AT, Gajewski D, Pepper S, Ige O, Streeter N, Lin TL, McGuirk M, Gajewski B, Mudaranthakam DP.   +9 more
europepmc   +2 more sources

An integrated approach to improve clinical trial efficiency: Linking a clinical trial management system into the Research Integrated Network of Systems

Journal of Clinical and Translational Science, 2022
Low-accruing clinical trials delay translation of research breakthroughs into the clinic, expose participants to risk without providing meaningful clinical insight, increase the cost of therapies, and waste limited resources. By tracking patient accrual,
Royce Sampson, Steve Shapiro, Wenjun He, Signe Denmark, Katie Kirchoff, Kyle Hutson, Rechelle Paranal, Leila Forney, Kimberly McGhee, Jillian Harvey   +9 more
doaj   +1 more source

Nitrogen increases soil organic carbon accrual and alters its functionality

Global Change Biology, 2023
Nitrogen (N) availability has been considered as a critical factor for the cycling and storage of soil organic carbon (SOC), but effects of N enrichment on the SOC pool appear highly variable.
Bo Tang, K. Rocci, A. Lehmann, M. Rillig
semanticscholar   +1 more source

Accrual-based vs cash-based accounting in affecting underpricing phenomenon: Evidence from emerging country

Jurnal Ekonomi Modernisasi, 2022
Until now, more than 80 percent of shares are underpriced at every IPO event around the world, making it a phenomenon and a big unsolved puzzle, so it is still interesting and relevant to research, especially in emerging countries.
Yuli Soesetio, Ely Siswanto, Lulu Nurul Istanti, Subagyo Subagyo   +3 more
doaj   +1 more source