Results 1 to 10 of about 270,007 (401)

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

Application of accrual accounting in Iran municipalities [PDF]

Management Science Letters, 2015
Accrual accounting is a technique for recognizing expenses when incurred and revenue when earned rather than when payment is made or received. In the cash method of accounting, on the other hand, cash receipts and disbursements technique of accounting or
Ali Eamaeilzade Maghariee, Zahra Houshmand Neghabi , Rahele Abdi   +2 more
doaj   +2 more sources

Predicting accrual success for better clinical trial resource allocation

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

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

“Something Good Has to Come Out of the Horror”: A Qualitative Examination of Cancer Survivors' Attitudes Towards Participation in Research During the First Year of the COVID-19 Pandemic

Frontiers in Public Health, 2021
Introduction: The first year of the COVID-19 pandemic has been highly disruptive for people with cancer. Furthermore, it has been shown that accrual to cancer trials dropped substantially in 2020.
Louis Fox, Harriet Wylie, Anna Haire, Saran Green, Joyce Kibaru, Mieke Van Hemelrijck   +5 more
doaj   +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

Does Earnings Management Practice Increase Stock Return?

TIJAB (The International Journal of Applied Business), 2022
This research aims to get empirical evidence the effect of earnings management in increasing stock return received by investor. Earnings management is an activity to manipulated financial statement.
Nico Alexander, Silvy Christina
doaj   +1 more source

The Accrual Anomaly: Accrual Originations, Accrual Reversals, and Resolution of Uncertainty^* [PDF]

Contemporary Accounting Research, 2020
ABSTRACTWe combine a fundamental property of accruals and a behavioral phenomenon to provide an explanation for the accrual anomaly. The fundamental property is accruals that originate must subsequently reverse. The behavioral phenomenon is individuals tend to underestimate the variance of noisy signals in various domains of decision making.
Tatiana Fedyk, Zvi Singer, Theodore Sougiannis   +2 more
openaire   +1 more source

The Existence of Accrual Anomaly Phenomena in Indonesia Capital Market

Journal of Accounting and Investment, 2020
Research aims: Sloan (1996) finds that investors mispriced the stock. They could not detect differences in earnings persistence. Such a phenomenon is called an accrual anomaly.
Gerrinko Giffari Wurintara, Hamidah Hamidah   +1 more
doaj   +1 more source

The Link Between Public Management and Accounting from the Point of View of Performance

CECCAR Business Review, 2021
This study focuses on the connection between management and accounting, with accrual information as a link. Accounting information, structured on an accrual basis, manages to provide a true image of the patrimony, substantiated and transparent decisions,
Cristina Silvia NISTOR, Cristina Alexandrina ȘTEFĂNESCU   +1 more
doaj   +1 more source