Results 41 to 50 of about 153,414 (353)

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   +1 more source

Errors in estimating accruals: The role of accrual measurement

پژوهش‌های تجربی حسابداری, 2022
There are different ways in which accruals are measured in academic research. Ohlson (2014) provides a conceptual construct of accruals as the change in non-cash assets and liabilities. This measure includes accruals that are less manipulated for earnings management purposes and may be classified as discretionary accruals since they are not controlled ...
Sara Salimi Ghaleh, Hossein Etemadi, Javad Rezazadeh, mansour momeni   +3 more
openaire   +1 more source

The MMP‐9/TIMP‐1 Ratio and Concentrations of Osteopontin Are Elevated in Cerebrospinal Fluid of People With Multiple Sclerosis and Decrease After Autologous Hematopoietic Stem Cell Transplantation

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objectives To evaluate the utility of cerebrospinal fluid (CSF) biomarkers—matrix metalloproteinase‐9 (MMP‐9), tissue inhibitor of metalloproteinases‐1 (TIMP‐1), the MMP‐9/TIMP‐1 ratio, and osteopontin (OPN)—as indicators of blood–brain barrier (BBB) integrity and disease activity in people with relapsing–remitting multiple sclerosis (pwMS ...
Ivan Pavlovic, Ida Erngren, Kim Kultima, Anders Larsson, Malin Müller, Anna Wiberg, Joachim Burman   +6 more
wiley   +1 more source

Strategies for increasing accrual in cancer clinical trials: What is the evidence?

Cancer Medicine
Introduction Despite the importance of clinical trial participation among cancer patients, few participate—and even fewer patients from ethnic and racial minoritized groups.
Margo Michaels, Elisa S. Weiss, Maria Sae‐Hau, Dora Illei, Bethany Lilly, Leah Szumita, Brian Connell, Marialanna Lee, Eric Cooks, Melissa McPheeters   +9 more
doaj   +1 more source

MODERATING EFFECT OF IFRS KONVERGENCE ON THE RELATIONSHIP ACCRUAL REVERSAL WITH EARNING PERSISTANCE AND MARKET RESPONSE

Jurnal Riset Akuntansi dan Keuangan, 2019
The study aims to analyze moderating effect of IFRS convergence on the relationship accrual reversal with earning persistence and market response. The study used 1158 unbalances panel data from non-financial company listed in Indonesian stock exchange ...
Siti Khomsatun
doaj   +1 more source

A Comparison of Cash Flows-based Financial Information and Accrual Accounting-based Financial Information in Forecasting Return Considering Corporate Life Cycle [PDF]

پژوهش‌های تجربی حسابداری, 2013
In this paper, it has been compared three main categories of cash flows statement (operating activities, investing and financing) with corresponding accrual information (operational earning, accrual based investing activities, accrual based financing ...
Seyed Ali Hosseini, Gholam Reza Karami, Hamed Omrani   +2 more
doaj   +1 more source

Frailty Exacerbates Disability in Progressive Multiple Sclerosis

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Background To evaluate frailty in severe progressive multiple sclerosis (PMS) and to investigate the underlying mechanisms. Methods This prospective, cross‐sectional, multicenter study enrolled a late severe PMS group requiring skilled nursing (n = 53) and an age, sex, and disease duration‐matched control PMS group (n = 53).
Taylor R. Wicks, Anna Wolska, Diala Ghazal, Dejan Jakimovski, Bianca Weinstock‐Guttman, Alexander Burnham, Niels Bergsland, Michael G. Dwyer, Alan T. Remaley, Robert Zivadinov, Murali Ramanathan   +10 more
wiley   +1 more source

The Impact of Accrual-Based Accounting in Financial Reporting of the Regional Revenue Agency of Surabaya City

Ethos: Jurnal Penelitian dan Pengabdian kepada Masyarakat
This Article will discuse the implementation of accrual-based accountinng in financial reporting at Surabaya Regional Revenue Agency using  Accrual-based accouting.
William Stephanus Tristan Lesar, Riko Setya Wijaya, Marseto   +2 more
doaj   +1 more source

Reduction in Renal Relapse and Preservation of Long‐Term Kidney Function After Lupus Low Disease Activity in Patients With Lupus Nephritis

Arthritis Care &Research, EarlyView.
Objective Lupus low disease activity state (LLDAS) is a validated treatment target in systemic lupus erythematosus (SLE), but limited studies have explored the role of LLDAS in lupus nephritis (LN). This study aims to investigate the frequency and predictors of LLDAS attainment and its benefit on LN relapse and renal function preservation in patients ...
Chak Kwan Cheung, Desmond Y. H. Yap, Ka Lai Lee, Philip H. Li, Iris Y. K. Tang, Chak Sing Lau, Shirley C. W. Chan   +6 more
wiley   +1 more source

Investigation of the institutional and decision-usefulness factors in the implementation of accrual accounting reforms in the public sector of Tanzania

Journal of Accounting in Emerging Economies, 2019
Purpose The purpose of this paper is to investigate the factors that have resulted in the effective implementation of accrual accounting reforms in the Central Government of Tanzania.
L. Mbelwa, P. Adhikari, Khandakar Shahadat   +2 more
semanticscholar   +1 more source