Results 11 to 20 of about 153,414 (353)

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

Unsuccessful trial accrual and human subjects protections: An empirical analysis of recently closed trials

Clinical Trials, 2015
Jonathan Kimmelman, Timothy O Ramsay
exaly   +2 more sources

“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

Genome-wide association study implicates novel loci and reveals candidate effector genes for longitudinal pediatric bone accrual

Genome Biology, 2021
Bone accrual impacts lifelong skeletal health, but genetic discovery has been primarily limited to cross-sectional study designs and hampered by uncertainty about target effector genes.
D. Cousminer, Y. Wagley, J. Pippin, A. Elhakeem, G. Way, M. Pahl, Shana E. McCormack, A. Chesi, Jonathan A. Mitchell, J. Kindler, D. Baird, A. Hartley, L. Howe, H. Kalkwarf, J. Lappe, Sumei Lu, M. Leonard, Matthew E Johnson, H. Hakonarson, V. Gilsanz, J. Shepherd, S. Oberfield, C. Greene, A. Kelly, D. Lawlor, B. Voight, A. Wells, B. Zemel, K. Hankenson, S. Grant   +29 more
semanticscholar   +1 more source

Association Between Linear Growth and Bone Accrual in a Diverse Cohort of Children and Adolescents [PDF]

JAMA pediatrics, 2017
Shana E. McCormack, Diana L. Cousminer, Alessandra Chesi, Jonathan A. Mitchell, Sani M. Roy, Heidi J. Kalkwarf, Joan M. Lappe, Vicente Gilsanz, Sharon E. Oberfield, John Shepherd, Karen K. Winer, Andrea Kelly, Struan F.A. Grant, Babette S. Zemel   +13 more
openalex   +2 more sources

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

Is There a Trade-Off between Accrual-Based and Real Earnings Management Activities in the Presence of (Fe) Male Auditors?

Journal of Business Ethics, 2020
Andrews Owusu, Alaa Mansour Zalata, Kamil Omoteso, Ahmed A. Elamer   +3 more
openalex   +3 more sources

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

Quality Analysis of Accrual-Based Accounting Implementation in Local Governments (Comparative of Padang Pariaman Regency and Solok City)

Aptisi Transactions on Technopreneurship, 2023
The purposes of this research are to see the result of quality assessment in accrual-based accounting implemented in Regional Apparatus Organization (OPD) in Padang Pariaman Regency and Solok City Government and to see whether there is the different ...
Nur Rahmanely, Suhairi
doaj   +1 more source