نتایج جستجو برای: accrual characteristic

تعداد نتایج: 177713  

Journal: :Journal of Information System Research (JOSH) 2023

The financial recording system is carried out in the school diary, so it takes time to recap revenue or expenditure records order find amount of funds that have been received spent. This less efficient presenting statements. study aims apply accrual basis method accounting information MIS Nurul Huda Sei Paham and build a web-based at Paham. research uses development commonly known as R&D wh...

Journal: :The International Journal of Accounting and Business Society 2017

Journal: :Journal of Accounting & Organizational Change 2018

Journal: :Accounting and management journal 2023

From 1974 to today, Indonesia has undergone many periods of financial management reform. Financial reform is necessary for a country attain excellent governance. The crisis that happened in 1997 prompted the adoption good Governance Indonesia. revealed inadequate public finances up until point. Thus, Indonesian government began recognize governance gradually. Government Accounting Standards are...

2013
Daniel W. Collins

Commonly used Jones-type discretionary accrual models applied in quarterly settings do not adequately control for nondiscretionary accruals that naturally occur due to firm growth. We show that the relation between quarterly accruals and backward-looking sales growth (measured over a rolling four-quarter window) and forward-looking firm growth (market-to-book ratio) is non-linear. Failure to co...

2012
Xiao REN Jian DONG Hongwei LIU Yang LI Xiaozong YANG

Failure detector is one of the fundamental components for building a distributed system with high availability. In order to maintain the efficiency and scalability of failure detection in a complicate largescale distributed system, accrual failure detectors that can adapt to multiple applications have been studied extensively. In this paper, an accrual failure detector — LA-FD with low system o...

1997
Richard Brodner William R. Hersh Mark Helfand Elizabeth Brown

Background. The complexity of information management in cancer clinical trials has been known for two decades. [1]. Initial approaches focused on the complexity of collecting data in protocols [2], while more recent investigators have focused on knowledge reuse [3] and patient accrual [4]. The Oregon Cancer Center (OCC) at Oregon Health Sciences University (OHSU) manages a large number of inves...

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