نتایج جستجو برای: accrual accounting
تعداد نتایج: 67841 فیلتر نتایج به سال:
OBJECTIVES To determine factors associated with damage accrual in a prospective cohort of patients with SLE. METHODS Patients with SLE who attended the Lupus Clinic at Monash Health, Australia, between 2007 and 2013 were studied. Clinical variables included disease activity (Systemic Lupus Erythematosus Disease Activity Index-2K, SLEDAI-2K), time-adjusted mean SLEDAI, cumulative glucocorticoi...
BACKGROUND Accrual to Cancer Control and Supportive Care (CCL) studies can be challenging. Our objective was to identify facilitators and perceived barriers to successful Children's Oncology Group (COG) CCL accrual from the clinical research associate (CRA) perspective. METHODS A survey was developed that focused on the following features from the institutional perspective: (1) Components of ...
This study investigates whether and how institutional shareholders affect the relation between unconditional conservatism earnings management. We analyze accrual-based management real management, focusing on role of variable in these two relations. First, we find evidence positive (negative) relations (real) Second, demonstrate that presence has a mitigating (amplifying) impact contributes to e...
Traditionally, failure detectors have considered a binary model whereby a given process can be either trusted or suspected. This paper defines a family of failure detectors, called accrual failure detectors, that revisits this interaction model. Accrual failure detectors associate to each process a real value representing a suspicion level. An important advantage of accrual failure detectors ov...
Economics challenge the specification of discretionary accrual models. Since rent seeking firms pursue differentiated business strategies, firms in the same industry have heterogeneous accrual generating processes. Moreover, Schumpeter’s “creative destruction” forces existing firms to revise their extant business models. We present evidence that such business model shocks are widespread, propag...
Cancer prevention and control involves a diverse spectrum of activities that range from preventing the disease to providing rehabilitation to its survivors. The range of activities included within the definition of cancer prevention and control makes it difficult to determine factors that would predict accrual to specific cancer prevention and control trials. The participation of 36 CCOP organi...
CONTEXT The extent to which 25-hydroxyvitamin D [25(OH)D] and IGF-I influence bone mineral content (BMC) accrual from early to mid-puberty is unclear. OBJECTIVE, SETTING, AND PARTICIPANTS: This study sought to determine relationships among 25(OH)D, IGF-I, and BMC in community-dwelling prepubertal females (n = 76; aged 4-8 yr at baseline) over a period of up to 9 yr. DESIGN The hypothesis that...
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