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Trends and Predictors of Premature Termination of Cardiovascular Trials: A Systematic Review. [PDF]
Rivera FB +14 more
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Belimumab in Systemic Lupus Erythematosus: From B-Cell Biology to Disease Modification. [PDF]
Xipell M +9 more
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Proton versus photon radiotherapy in adults with primary brain tumors evaluating functional survival: a phase 3 randomized controlled trial study protocol (PRIDE). [PDF]
Dasgupta A +19 more
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Accrual Accounting, Politics and Politicians
Financial Accountability and Management, 1998Ten years ago, the Swedish Association of Local Authorities presented a new model for financial budgeting and accounting based on the idea of accrual accounting. Since the model was introduced, a set of accounting principles and regulations confirming the ambition to establish an accounting model based on accrual principles has gradually been developed.
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The Accruals–Cash Flow Relation and the Evaluation of Accrual Accounting
Abacus, 2020Considerable research has evaluated the role of accruals in determining informative earnings, with an accrual–cash flow relation at the centre of the investigation. However, much of the research is based on a misunderstanding. First, accruals are identified as the numbers that reconcile earnings to cash flows in the cash flow statement.
Oh, Hyung Il, Penman, Stephen
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The Changing Landscape of Accrual Accounting
Journal of Accounting Research, 2016Frank Zhang
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Accrual Accounting for Performance Evaluation
Review of Accounting Studies, 2005This 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 ...
Sunil Dutta, Stefan J. Reichelstein
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