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...

Earnings management is an important part of current accounting studies. Many of those studies concentrate on accruals. This study critically evaluates frequently used accrual models. The Jones model was the first econometric approach to estimating discretionary accruals. Even though it is subject to several limitations, such as model misspecification, omitted-variables, and errors-in-variables ...

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...

Motivated by the findings that the aggregate (discretionary) accruals positively predicts oneyear-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. We document robust evidence that the two orthogonal (discretiona...

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 ...

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...

A large body of accounting research in the past has documented the existence of conservatism and timeliness of income recognition as distinct factors which affect the returns-earnings relation. However, earnings are not the only measure of financial performance that is affected by conservatism. The aim of this paper is to examine the impact of conservatism on accrual measures and drivers, in th...