Results 21 to 30 of about 270,007 (401)
Factors Affecting the Use of Accrual Based Financial Statements for Regional Device Organizations (OPD) of South Sumatera Province [PDF]
, 2018 The purpose of this study was to examine and find out the influence of accrual accounting knowledge, administrative bureaucracy, and Regional Management Information System (SIMDA) on the Use of Accrual Accounting.
Bastian, Indra +3 more
core +1 more source
Cancer Medicine, 2023 Background Cancer trial accrual is a national priority, yet up to 20% of trials fail to accrue. Trial eligibility criteria growth may be associated with accrual failure.
John S. Peterson +5 more
doaj +1 more source
APPLICATION OF INVENTORY TURNOVER ANALYSIS ON INDONESIAN MINISTRY/AGENCY FINANCIAL STATEMENT
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 2019 Inventory turnover is a simple accounting analysis method seldom used by the user of Indonesian governmental organization’s financial statement due to lack of accrual information in the past.
Laskar Rianto
doaj +1 more source
Accrual persistence and accrual anomaly [PDF]
, 2018 The entire dissertation/thesis text is included in the research.pdf file; the official abstract appears in the short.pdf file (which also appears in the research.pdf); a non-technical general description, or public abstract, appears in the public.pdf file. ; Title from title screen of research.pdf file (viewed on September 28, 2007) ; Vita.
openaire +2 more sources
Does Accrual Accounting Reduce Public Investment? Evidence from Three Recent Evaluation Studies
Wirtschaftsdienst, 2020 International organisations push for accrual accounting in the public sector. Accrual budgets should reveal the depreciation of public capital stocks and uncover implicit debt liabilities.
Désirée I. Christofzik +4 more
doaj +1 more source
Time to publication of oncology trials and why some trials are never published. [PDF]
PLoS ONE, 2017 Very little is known about the proportion of oncology trials that get published, the time it takes to publish them, or the reasons why oncology trials do not get published.We analyzed all clinical trials that closed to accrual at our cancer center ...
Paul B Chapman +6 more
doaj +1 more source
Ownership structure of a company and accounting earnings management [PDF]
Zeszyty Teoretyczne Rachunkowości, 2019 The objective of our study is to investigate whether the ownership structure of a company, including ownership concentration, managerial ownership and the presence of institutional investors, affects accrual earnings management practices.
Andrzej Piosik
doaj +1 more source
China Journal of Accounting Research, 2014 AbstractThe paper provides a broad discussion of the topic “accruals”. Though much of what is said is familiar from the literature on accruals, the paper tries to develop concepts and show how theses forge tight links across a variety of themes. The starting point of the analysis concerns the construct of an accrual.
openaire +5 more sources
Accrual Earnings Management and Real Earnings Management: Increase or Destroy Firm Value?
International Journal of Multicultural and Multireligious Understanding, 2019 This study aims to investigate empirically the effect of accrual earnings management and real earnings management on firm value. The analysis technique used is multiple linear regression analysis.
I. P. E. Darmawan +2 more
semanticscholar +1 more source
Differential Informativeness of Accrual Measures to Analysts’ Forecast Accuracy [PDF]
, 2020 This paper evaluates whether analysts incorporate formal measures of earnings quality into their earnings forecasts. It examines whether the accrual ratio and abnormal accruals, measured with the Modified Jones (1991) Model of discretionary accruals ...
Asare, Kwadwo +2 more
core +1 more source