Accrual ≈ Accrual
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AACR Project GENIE: Powering Precision Medicine through an International Consortium Open
The AACR Project GENIE is an international data-sharing consortium focused on generating an evidence base for precision cancer medicine by integrating clinical-grade cancer genomic data with clinical outcome data for tens of thousands of c…
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Short Selling and Earnings Management: A Controlled Experiment Open
During 2005 to 2007, the SEC ordered a pilot program in which one‐third of the Russell 3000 index were arbitrarily chosen as pilot stocks and exempted from short‐sale price tests. Pilot firms’ discretionary accruals and likelihood of margi…
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Using a Federated Network of Real-World Data to Optimize Clinical Trials Operations Open
Clinical trials, whether industry, cooperative group sponsored, or investigator initiated, have an unacceptable rate of failure as a result of the inability to recruit sufficient numbers of patients. Even those trials that are completed of…
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Terminated Trials in the ClinicalTrials.gov Results Database: Evaluation of Availability of Primary Outcome Data and Reasons for Termination Open
Trials terminate for a variety of reasons, not all of which reflect failures in the process or an inability to achieve the intended goals. Primary outcome data were reported most often when termination was based on data from the trial. Fur…
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Corporate Social Responsibility and Earnings Quality: International Evidence Open
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Accrual-based and real earnings management and political connections Open
This study examines whether the trade-off between real and accrual-based management strategies differs between firms with and without political connections. We argue that politically connected firms are more likely to substitute real earni…
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Predictors of long‐term disability accrual in relapse‐onset multiple sclerosis Open
Objective To identify predictors of 10‐year Expanded Disability Status Scale (EDSS) change after treatment initiation in patients with relapse‐onset multiple sclerosis. Methods Using data obtained from MSBase, we defined baseline as the da…
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Public sector accounting, accountability and austerity: more than balancing the books? Open
Purpose: The era of austerity that has followed the outbreak of the global financial crisis has posed a myriad of challenges for public services, with demands for major cuts in government spending, the delivery of balanced budgets and stra…
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Both prolonged remission and Lupus Low Disease Activity State are associated with reduced damage accrual in systemic lupus erythematosus Open
This cohort study shows that prolonged remission and LLDAS were associated with an improved outcome, as determined by yearly assessments. In order to improve the outcome in SLE patients, future studies should investigate whether these targ…
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Application of Beneish M-Score Models and Data Mining to Detect Financial Fraud Open
This study aims to analyze the ability of m-score Beneish in detecting financial fraud. This research data refer to companies that commit fraud according to the fraud Database of Sanctions of Issuer Cases Public Companies that was released…
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Earnings management, business strategy, and bankruptcy risk: evidence from Indonesia Open
The purpose of this study is to examine the effect of accrual earnings management and business strategy to bankruptcy risk. Multiple Least Square (MLS) regression and robust regression of M-Estimator regression are performed on financial d…
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International Public Sector Accounting Standards (IPSASs): A systematic literature review and future research agenda Open
The development of International Public Sector Accounting Standards (IPSASs) aims at harmonizing public sector accounting at an international level. IPSASs are intended to generate more comparable financial information across national boun…
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Genome-wide association study implicates novel loci and reveals candidate effector genes for longitudinal pediatric bone accrual Open
Background Bone accrual impacts lifelong skeletal health, but genetic discovery has been primarily limited to cross-sectional study designs and hampered by uncertainty about target effector genes. Here, we capture this dynamic phenotype by…
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The Deliberate Engagement of Narcissistic CEOs in Earnings Management Open
Corroborating upper echelons theory, this study picks up the notion that narcissistic chief executive officers (CEOs) take advantage of accounting choices to enhance their firms’—and inherently their own—personal track records. Using a set…
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Does the life cycle affect earnings management and bankruptcy? Open
Research background: Deteriorating economic conditions and a negative outlook increase the pressure on financial management and the need to show high financial performance. According to Positive Accounting Theory, the growing risk of bankr…
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Women directors, family ownership and earnings management in Malaysia Open
Purpose The purpose of this paper is to determine whether the representation of women on the boards (WOMBDs) and audit committees is associated with a reduction in the practice of earnings management and whether women are associated with i…
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Real and Accrual‐Based Earnings Management in the Pre‐ and Post‐IFRS Periods: Evidence from China Open
The purpose of this study is to investigate the prevalence of both accrual‐ and activities‐based earnings management for Chinese A‐share firms surrounding the adoption of substantially IFRS ‐convergent accounting standards. Since 2007, all…
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The impact of corporate governance mechanisms on real and accrual earnings management practices: evidence from Jordan Open
Purpose This paper aims to investigate the impact of corporate governance (CG) mechanisms on real (REM), accrual-based earnings management (AEM) and REM/AEM interaction in Jordan following the 2009 Jordanian CG Code (JCGC). Design/methodol…
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Time-to-Event Bayesian Optimal Interval Design to Accelerate Phase I Trials Open
Late-onset toxicity is common for novel molecularly targeted agents and immunotherapy. It causes major logistic difficulty for existing adaptive phase I trial designs, which require the observance of toxicity early enough to apply dose-esc…
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Managerial Ability and the Quality of Firms’ Information Environment Open
In this study, we examine the relation between managerial ability and the quality of a firm’s information environment. An emerging stream of research has identified managerial ability as an important determinant of accruals quality and man…
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Environmental performance, carbon performance and earnings management: Empirical evidence for the European capital market Open
The purpose of this study is to examine the relationship between environmental performance, carbon performance and earnings management. This analysis includes panel regressions as empirical‐quantitative (archival) research methods and look…
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Female directors and real activities manipulation: Evidence from China Open
Unlike previous studies that focus on accrual-based earnings management, this study analyzes real activities manipulation and investigates whether female directors on boards of directors (BoDs) affect managers' real activities manipulation…
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Effect of Prior Cancer on Outcomes in Advanced Lung Cancer: Implications for Clinical Trial Eligibility and Accrual Open
Among patients with stage IV lung cancer, prior cancer does not convey an adverse effect on clinical outcomes, regardless of prior cancer stage, type, or timing. Broader inclusion in clinical trials of advanced lung cancer patients with a …
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Discretionary Accruals: Earnings Management ... or Not? Open
This paper discusses some limitations of discretionary accruals measures. While discretionary accruals are acknowledged to be noisy proxies for earnings management, they are still widely used in the literature. This paper attempts to expla…
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Independent association of glucocorticoids with damage accrual in SLE Open
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 …
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Continuing to Broaden Eligibility Criteria to Make Clinical Trials More Representative and Inclusive: ASCO–Friends of Cancer Research Joint Research Statement Open
Purpose: Restrictive clinical trial eligibility criteria (EC) limit the number of patients who can enroll and potentially benefit from protocol-driven, investigational treatment plans and reduce the generalizability of trial results to the…
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Accrual to Clinical Trials (ACT): A Clinical and Translational Science Award Consortium Network Open
The Accrual to Clinical Trials (ACT) network is a federated network of sites from the National Clinical and Translational Science Award (CTSA) Consortium that has been created to significantly increase participant accrual to multi-site cli…
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Predicting Low Accrual in the National Cancer Institute’s Cooperative Group Clinical Trials Open
We identified multiple characteristics of NCTN-sponsored trials associated with low accrual, several of which have not been previously empirically described, and developed a prediction model that can provide a useful estimate of accrual ri…
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Accrual of Older Patients With Breast Cancer to Alliance Systemic Therapy Trials Over Time: Protocol A151527 Open
Purpose Despite increasing awareness of accrual challenges, it is unknown if accrual of older patients to breast cancer treatment trials is improving. Methods We examined accrual of older patients to Alliance for Clinical Trials in Oncolog…
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US Cancer Centers of Excellence Strategies for Increased Inclusion of Racial and Ethnic Minorities in Clinical Trials Open
PURPOSE: Participation of racial and ethnic minority groups (REMGs) in cancer trials is disproportionately low despite a high prevalence of certain cancers in REMG populations. We aimed to identify notable practices used by leading US canc…