نتایج جستجو برای: accrual ratios
تعداد نتایج: 125913 فیلتر نتایج به سال:
Interpreting accruals as working capital investment, we hypothesize based on q-theory that firms optimally adjust their accruals in response to discount rate changes. A higher discount rate means less profitable investments and lower accruals, and a lower discount rate means more profitable investments and higher accruals. Our evidence supports this optimal investment hypothesis: (1) adding an ...
Annual row cropping systems converted to perennial bioenergy crops tend to accrue soil C, likely a function of increased root production and decreased frequency of tillage; however, very little is known about the mechanisms governing the accrual and stability of this additional soil C. To address this uncertainty, we assessed the formation and stability of aggregates and soil organic C (SOC) po...
Purpose – The aim of this paper is to examine the process of change in an Australian not-for-profit organization, from a cash-based to an accrual-based accounting system. Its particular focus is the relationship between the image portrayed by accrual accounting adoption and the technical realities of the new system. Design/methodology/approach – Data were gathered from interviews, documents and...
PURPOSE To determine the association between the number of flares systemic lupus erythematosus (SLE) patients experience and damage accrual, independently of other known risk factors. METHODS SLE patients (34 centres, nine Latin American countries) with a recent diagnosis (≤2 years) and ≥3 evaluations were studied. Disease activity was ascertained with the Systemic Lupus Erythematosus Disease...
BACKGROUND In earlier work, we found important selection biases when we tried to obtain consent for participation in a national stroke registry. Recognizing that not all registries will be exempt from requiring consent for participation, we examine here in greater depth the reasons for the poor accrual of patients from a systems perspective with a view to obtaining as representative sample as p...
Recent theoretical developments in the theory of consumer and firm informedness have brought a new perspective to understanding important business problems in IS research. In this research, we adopt the theory of consumer informedness in the context of credit card loyalty programs in the retail banking industry. Leading companies in the airlines, hospitality, retail banking and other industries...
Secondary use of clinical health data for near real-time public health surveillance presents challenges surrounding its utility due to data quality issues. Data used for real-time surveillance must be timely, accurate and complete if it is to be useful; if incomplete data are used for surveillance, understanding the structure of the incompleteness is necessary. Such data are commonly aggregated...
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