Researchers have temporarily halted accrual to a trial of bevacizumab (Avastin) and two chemotherapy regimens for early-stage colon cancer after they found an unexpected number of non-cancer-related deaths in one of the study arms. The data safety monitoring board (DSMB) recommended that enrollment be delayed until 60-day mortality data could be collected and reviewed for all patients currently...

In an international trial of premenopausal women with hormone receptor positive operable breast cancer that compares how the timing of surgical oophorectomy and mastectomy affects time to recurrence, we re-evaluated the required sample size near the end of the planned accrual period. We had anticipated that failure probabilities used at the design stage were too high resulting in a loss of powe...

Less than 2% of patients diagnosed with cancer participate in a clinical trial in the United States (1). Gynecologic oncology patients do not appear to participate in trials with any more frequently than other cancer types. While gains in progression free survival have continued to improve overall life span for women with advanced gynecologic cancers, more cures have not been realized. Clinical...

A fundamental property of accrual accounting is to smooth temporary timing fluctuations in operating cash flows, indicating an inherent negative correlation between accruals and cash flows. We show that the overall correlation between accruals and cash flows has dramatically declined in magnitude over the past half century and has largely disappeared in more recent years. The adjusted R 2 from ...

Accounting accruals anticipate future economic benefits. They are intended to reverse upon the realization of the anticipated future benefits, such that their reversals have no net impact on future earnings. In practice, however, we show that extreme accruals exhibit a high frequency of subsequent reversals that do impact future earnings. We demonstrate that these reversals explain a number of ...

This paper studies accrual accounting and equity valuation in the context of a firm that makes repeated and overlapping investments in productive capacity. The analysis identifies a particular accrual accounting (depreciation) rule which is termed replacement cost accounting because the book value of existing capacity assets is set equal to the value that such assets would have if a competitive...

This study aims to examine the effect of Calculation Budget Excess (SiLPA) and Financial Distress on Accrual Manipulation in Indonesian Regional Governments. The object this research is all district/city governments Indonesia. selection based number cases local districts cities that cause problems. Researchers cannot see problems from one district or city because as a whole whether experience a...