This research aims to analyze and adapt the financial reporting of non-profit entities based on Interpretation Financial Accounting Standards 35 (ISAK 35): concerning Presentation Statements for Non-Profit Oriented Entities. Namely interpretation Statement 1 (PSAK 1): Statements. For other accounting provisions entities, it refers Entities without Public Accountability (SAK ETAP) Sharia (SAS). ...

Pediatric Multiple Sclerosis (MS) is increasingly being recognized, with special concern being placed on how the demyelinating disease process affects normal brain development and the acquisition of cognitive abilities required for vocational success in adulthood. While pediatric MS patients are at risk for cognitive impairment early in their disease, many youth with pediatric MS appear to func...

In this study, we examine three issues related to the accrual and the net operating assets (NOA) anomalies. First, whether mutual funds trade on these anomalies. Second whether they are able to generate profits, net of transaction costs. Third, the reasons why such profits are not completely exploited. Prior studies provide evidence on the first issue by examining the trading behavior of instit...

Applied accounting basis affects the scope of information that are presented in financial statements and it indicates position performance a business entity given period. For many years, accrual for has been applied private sector, but public sector full application is still rare insufficiently represented. This paper investigates analyses constraints implementation reform accounting. The resea...

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...

This paper contributes to the merger and acquisitions (M&A) literature by providing evidence for role of industry relatedness in association between target firms' earnings management (EM) before deal premium offered acquirer. We argue that familiarity with industry's policies practices is a crucial factor helps acquirers see through targets' EM. Our supports this prediction relation accounting ...

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...

Research aims: This study aims to measure the correlation between Indonesian government accounting system's accrual basis and fiscal transparency quality. Furthermore, this deepens research results through focus group discussion (FGD) at Line Ministries.Design/Methodology/Approach: used a mixed method, in which quantitative approach employed questionnaire instrument, while qualitative utilized ...