SUMMARY With advances in medical research, effective treatments are becoming standard of care for many diseases. Consequently, when testing a new treatment, the sample size in a clinical trial is on the rise in order to demonstrate a moderate, yet clinically meaningful, improvement in therapeutic effect (compared to an active control), which often makes it impossible to enroll all patients from...

The article is devoted to the study of blockchain technology in financial sphere Ukraine, as well accounting and audit their application domestic international practice. contains data on prospects development world information peculiarities use such technologies perspective areas – audit. argues that will enable transition more modern methods techniques, which turn allow modernize auditing syst...

Inferences about the economic cost of a product are frequently based on measures of historic cost. We examine a model in which a firm makes a sequence of overlapping capacity investments. Earlier research has identified particular accrual accounting (depreciation) rules which have the property that on a per unit basis the historic cost of a product captures precisely its marginal cost. Relative...

We document insider opportunism in an insolvency regime that is characterized by weak creditor rights and uses an accounting rule to determine bankruptcy eligibility. Using a unique dataset of bankrupt firms from India, we show insiders manage earnings downward before filing for bankruptcy via inventory and trade receivable accruals. A battery of robustness tests confirm accrual behavior is not...

Background Change theories provide an opportunity for organizational managers to plan, monitor and evaluate changes using a framework which enable them, among others, to show a fast response to environmental fluctuations and to predict the changing patterns of individuals and technology. The current study aimed to explore whether the change in the public accounting system of the Iranian health ...

background change theories provide an opportunity for organizational managers to plan, monitor and evaluate changes using a framework which enable them, among others, to show a fast response to environmental fluctuations and to predict the changing patterns of individuals and technology. the current study aimed to explore whether the change in the public accounting system of the iranian health ...

Patient accrual is essential for the success of oncology clinical trials. Recruitment for trials involving the development of quantitative imaging biomarkers may face different challenges than treatment trials. This study surveyed investigators and study personnel for evaluating accrual performance and perceived barriers to accrual and for soliciting solutions to these accrual challenges that a...

This paper investigates the relationship between accounting comparability, executive compensation, conditional and unconditional conservatism, information quality. The findings suggest that conservatism comparability have a positive significant impact on compensation. Moreover, accrual earnings management can strengthen whereas this is not case with actual management. Unconditional however, doe...