Results 201 to 210 of about 7,513 (266)

Muscle mass, strength, and sarcopenia in juvenile idiopathic arthritis: a scoping review. [PDF]

Pediatr Rheumatol Online J
Kulyk M, Yeremiya O, Westhovens R, Vlam K, Dzhus M.   +4 more
europepmc   +1 more source

Bone Accrual Trajectories in Children and Adolescents With Perinatal HIV Infection.

J Clin Endocrinol Metab
DiMeglio LA, Yu W, Kalkwarf HJ, Brummel S, Chen JS, Geffner ME, McFarland EJ, Mirza A, Patel K, Shiau S, Jacobson DL, Pediatric HIV/AIDS Cohort Study.   +11 more
europepmc   +1 more source

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Accrual Accounting for Performance Evaluation

Review of Accounting Studies, 2005
This paper examines alternative accrual accounting rules from an incentive and control perspective. For a range of common production, financing and investment decisions we consider alternative asset valuation rules. The criterion for distinguishing among these rules is that the corresponding performance measure should provide managers with robust ...
Dutta, Sunil, Reichelstein, Stefan
openaire   +3 more sources

The Accruals-Cash Flow Relation and the Evaluation of Accrual Accounting

SSRN Electronic Journal, 2020
Considerable research has evaluated the role of accruals in determining earnings, with an accrual-cash flow relation at the center of the investigation. However, much of the research is based on misconceptions. First, accruals are identified as the items that reconcile earnings to cash flows in the cash flow statement.
Oh, Hyung Il, Penman, Stephen
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The Ebbing of Accrual Accounting

SSRN Electronic Journal, 2017
This paper investigates the evolution of accruals ability to improve the information content of earnings over cash flows, as reflected in market prices. We documented a pronounced decline in the price association of earnings relative to cash flows. We find that, after year 2000, cash flows have informed prices at least as much as earnings.
Catalin Starica, Pierluigi Giosi
openaire   +1 more source

Accrual accounting does not necessarily mean accrual accounting: Factors that counteract compliance with accounting standards in Swedish municipal accounting

Scandinavian Journal of Management, 2008
The regulation of Swedish municipal accounting has undergone fundamental changes over recent decades. Municipal accounting became regulated by law the 1st of January, 1998 after having been merely voluntarily regulated in the past. In accordance with the legislation, a standard-setting body was formed, with responsibility for development and ...
Pär Falkman, Torbjorn Tagesson
openaire   +1 more source