Results 241 to 250 of about 909,370 (300)

Trends and Predictors of Premature Termination of Cardiovascular Trials: A Systematic Review. [PDF]

open access: yesJACC Adv
Rivera FB   +14 more
europepmc   +1 more source

Belimumab in Systemic Lupus Erythematosus: From B-Cell Biology to Disease Modification. [PDF]

open access: yesJ Clin Med
Xipell M   +9 more
europepmc   +1 more source

Proton versus photon radiotherapy in adults with primary brain tumors evaluating functional survival: a phase 3 randomized controlled trial study protocol (PRIDE). [PDF]

open access: yesRadiat Oncol
Dasgupta A   +19 more
europepmc   +1 more source

Accrual Accounting, Politics and Politicians

Financial Accountability and Management, 1998
Ten 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.
exaly   +2 more sources

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

Abacus, 2020
Considerable 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
openaire   +2 more sources

The Changing Landscape of Accrual Accounting

Journal of Accounting Research, 2016
Frank Zhang
exaly   +2 more sources

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 ...
Sunil Dutta, Stefan J. Reichelstein
openaire   +3 more sources

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