Objective: The main objective of this research is to explain the accrual anomaly using accruals factor (CMA) and accrual-based factor-mimicking portfolios as well as checking whether accrual anomaly is risk-based or mispricing. According to rational frictionless asset pricing model, the ability of accruals to predict returns should come from the loadings on this accrual factor loading that pred...

W document considerable return comovement associated with accruals after controlling for other common factors. An accrual-based factor-mimicking portfolio has a Sharpe ratio of 0.16, higher than that of the market factor or the SMB and HML factors of Fama and French. According to rational frictionless asset pricing models, the ability of accruals to predict returns should come from the loadings...

PURPOSE Assessing impact of poor accrual on premature trial closure requires a relevant metric. We propose defining accrual sufficiency on apparent ability to address primary endpoints (PE) rather than attaining accrual targets. EXPERIMENTAL DESIGN All phase III trials open January 1, 1993, to December 31, 2002, by five U.S. oncology Clinical Trials Cooperative Groups (CTCG) were evaluated fo...

BACKGROUND Very little is known about the proportion of oncology trials that get published, the time it takes to publish them, or the reasons why oncology trials do not get published. METHODS We analyzed all clinical trials that closed to accrual at our cancer center between 2009-2013. Trials were categorized by study purpose (therapeutic vs. diagnostic), phase (pilot, phase I, II, or III), a...

Because the effects of religion or religiosity on physical activity (PA) and sedentary activity (SA) are unknown, weekend accrual of PA and SA was measured among Jewish adolescents (N = 437) attending religious day schools in two large cities in the western United States. Participants completed the Self-Administered Physical Activity Checklist and demographic and religious questionnaire items. ...

conclusions there are advantages in applying accrual-based accounting in the public sector which certainly depends on how this system is implemented in the sector. results developed countries have implemented accrual-based accounting and utilized the valid, reliable and practical information in accrual-based reporting in different areas such as price and tariffs setting, operational budgeting, ...

PURPOSE Recent reports have suggested that 40% or more of National Cancer Institute (NCI) -sponsored Cooperative Group phase III trials failed to achieve their accrual goals. We examine in detail the accrual experience of the Cooperative Group phase III trials. PATIENTS AND METHODS All Cooperative Group phase III trials activated from 2000 to 2007 were examined for their accrual experience. F...

Many clinical trials fall short of their accrual goals. This can be avoided with accurate accrual prediction tools. Past researchers provide important methodological alternative models for predicting accrual in clinical trials. One model allows for slow accrual at the start of the study, which eventually reaches a threshold. A simpler model assumes a constant rate of accrual. A comparison has b...