This research aimed to study the behavior of real earnings management and earnings management based on accruals to achieve an average profitability of listed companies in Tehran Stock Exchange. In this study, we focus on the optional operating cash flow, optional cost and production cost as real earnings management representatives as well as discretionary accruals as an earnings management acco...

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...

BACKGROUND Poor accrual is a significant barrier to the successful completion of oncology clinical trials; half of all phase 3 oncology trials close due to insufficient accrual. Timely access to accrual data fosters an understanding of successful trial design and can be used to inform the design of new clinical trials prospectively. Accrual statistics are available within research networks, suc...

Objective To provide brief guidance on how to design accrual monitoring activities in a clinical trial protocol. Setting Two completed clinical trials that did not achieve the planned sample size, the Cost of Strategies After Myocardial Infarction (COSTAMI) trial and the Biventricular Pacing After Cardiac Surgery (BiPACS) trial. Design A Bayesian monitoring tool, the constant accrual model,...

SUMMARY With advances in medical research, effective treatments are becoming standard of care for many diseases. Consequently, when testing a new treatment, the sample size in a clinical trial is on the rise in order to demonstrate a moderate, yet clinically meaningful, improvement in therapeutic effect (compared to an active control), which often makes it impossible to enroll all patients from...

The International Duration Evaluation of Adjuvant Chemotherapy (IDEA) collaboration was established to prospectively combine and analyze data from several randomized trials conducted around the world to answer whether a three-month course of oxaliplatin-based adjuvant therapy (FOLFOX4/modified FOLFOX6 or XELOX) is non-inferior to the current standard six-month treatment for patients with stage ...

Patient accrual is essential for the success of oncology clinical trials. Recruitment for trials involving the development of quantitative imaging biomarkers may face different challenges than treatment trials. This study surveyed investigators and study personnel for evaluating accrual performance and perceived barriers to accrual and for soliciting solutions to these accrual challenges that a...

Motivated by the findings that the aggregate (discretionary) accruals positively predicts oneyear-ahead firm-level stock returns and that there is a considerable amount of co-movement in firm-level (discretionary) accruals, we decompose firm-level (discretionary) accruals into a market-wide component and a firm-specific component. We document robust evidence that the two orthogonal (discretiona...

This study aims to explore the effect of political connections, external auditor quality, and family ownership on real discretionary accrual earnings management practices in public companies Indonesia. So far, previous studies have shown inconclusive mixed results. The samples used this are listed Indonesia Stock Exchange (IDX) for last 10 years (2010-2019) prior Covid-19 pandemic. results show...