Results 271 to 280 of about 10,428 (309)
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Cancer Investigation, 2005
A $1,000 lottery ticket for a Porsche Boxster automobile was offered to the investigator who accrued the most patients to a Southwest Oncology Group prostate cancer protocol. This was done with the admirable intention of increasing patient accrual and improving the outlook for men with high risk prostate cancer.
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A $1,000 lottery ticket for a Porsche Boxster automobile was offered to the investigator who accrued the most patients to a Southwest Oncology Group prostate cancer protocol. This was done with the admirable intention of increasing patient accrual and improving the outlook for men with high risk prostate cancer.
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Modelling the Accruals Process and Assessing Unexpected Accruals
SSRN Electronic Journal, 2009This paper formalises the accruals process to model both normal and abnormal accruals under clean surplus accounting. Based on theoretically derived abnormal accruals, I assess the ability of unexpected accruals extracted from the empirical Jones-type models in detecting earnings management.
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Voluntary disclosure of accruals in earnings press releases and the pricing of accruals
Review of Accounting Studies, 2005Prior studies find that markets fail to quickly and fully impound accruals information into prices. This paper compares the information environment and pricing of firms that voluntarily disclose accruals in their earnings press releases (Disclosers) to those of control firms that disclose the information only in their 10-Q (Filers).
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Evaluating the 'Accrual-Fixation' Hypothesis as an Explanation for the Accrual Anomaly
SSRN Electronic Journal, 2006Sloan (1996)'s result of return predictability based on accrual information has generated a large stream of literature. Sloan's (1996) explanation for the phenomenon is that investors fixate on earnings without taking into account accruals' tendency to reverse. Thus, the returns to an accrual strategy are related to accrual reversals.
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SSRN Electronic Journal, 2019
Sloan (1996), Richardson et al. (2005, 2006) examine how firms’ accruals relate to subsequent financial performance. They identify a negative correlation and attribute it to accruals lack of reliability. This paper considers the issue from a different starting point: we forecast sales and expenses separately and argue on prior grounds that accruals are
Kenneth Chu, James A. Ohlson
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Sloan (1996), Richardson et al. (2005, 2006) examine how firms’ accruals relate to subsequent financial performance. They identify a negative correlation and attribute it to accruals lack of reliability. This paper considers the issue from a different starting point: we forecast sales and expenses separately and argue on prior grounds that accruals are
Kenneth Chu, James A. Ohlson
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Percent accruals and the accrual anomaly: evidence from the UK
Accounting Forum, 2020Using the percent accrual measure proposed by Hafzalla, N., Lundholm, R., & Van Winkle, M. (2011. Percent accruals.
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Two Accrual Anomalies: A Dichotomy of Accrual-Return Relations
SSRN Electronic Journal, 2009Motivated by the findings that the aggregate (discretionary) accruals positively predicts one-year-ahead firm-level stock returns and that there is a considerable amount of co-movement in firm-level (discretionary) accruals, we decompose firm-level (discretionary) accruals into a market-wide component and a firm-specific component.
Qiang Kang, Qiao Liu, Rong Qi
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Journal of Financial Research, 2019
AbstractWe view accruals as a natural candidate to link to momentum in the context of the overreaction explanation. Accruals can proxy for ambiguity about the implications of new information for a firm's value and can vary with the business cycle.
Ming Gu, Yangru Wu
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AbstractWe view accruals as a natural candidate to link to momentum in the context of the overreaction explanation. Accruals can proxy for ambiguity about the implications of new information for a firm's value and can vary with the business cycle.
Ming Gu, Yangru Wu
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1990
We have now covered the whole process involved in keeping a set of financial accounts — from opening a ledger and keeping track of transactions there and in the journals to preparing the final accounts at the end of the period. In the remaining chapters we will consider the reasons why certain adjustments have to be made to the information recorded in ...
George Bright, Michael Herbert
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We have now covered the whole process involved in keeping a set of financial accounts — from opening a ledger and keeping track of transactions there and in the journals to preparing the final accounts at the end of the period. In the remaining chapters we will consider the reasons why certain adjustments have to be made to the information recorded in ...
George Bright, Michael Herbert
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