Prior accounting research argues that diminishing marginal returns on new investments drive lower persistence of accruals relative to cash flows. Macroeconomic research documents that marginal profitability is counter-cyclical, which implies that diminishing marginal returns on new investments are more pronounced during periods of expansions than recessions. Linking the cyclicality of diminishi...

BACKGROUND Many cancer interventional clinical trials are not completed because the required number of eligible patients are not enrolled. OBJECTIVE To assess the value of using a research data mart (RDM) during the design of cancer clinical trials as a predictor of potential patient accrual, so that less trials fail to meet enrollment requirements. MATERIALS AND METHODS The eligibility cri...

The preparation of regional budgets is influenced by many factors, so the decision-making must be careful and thorough supported adequate data sources. However, human resources also have limitations in storing remembering needed for making budgetary decisions. government financial statements currently uses accrual basis, that more will available. Information technology support can reduce gap be...

This study examines and analyzes the influence of quality local government financial reports on decision usefulness statements. The use regional report information systems can moderate research method data analysis using validation reliability tests multiple linear regression to determine effect independent variables supervisor support, training, clarity purpose, performance expectations depend...

This study aims to determine whether there has been a change in the preparation of financial reports managed by RSO during Covid-19 pandemic, what obstacles occurred reports, solutions were implemented, process implementing accounting management, application accrual system at future. covid-19 pandemic. uses interview techniques. The resource persons are Head Accounting Subdivision and BMN, Staf...

BACKGROUND Adequate participant recruitment is vital to the conduct of a clinical trial. Projected recruitment rates are often over-estimated, and the time to recruit the target population (accrual period) is often under-estimated. METHODS This report illustrates three approaches to estimating the accrual period and applies the methods to a multi-center, randomized, placebo controlled trial u...

This paper develops a measure of income tax expense accrual quality. Following the framework of Dechow and Dichev (2002), we examine the extent to which the financial statement accrual for book tax expense maps into tax-related cash flows. We argue that the quality of a firm’s tax accrual is decreasing in the magnitude of estimation error associated with the accrual, and that tax accrual qualit...