This study examines the relationship between a company's external financing activity and earnings management enterprise risk as moderation variable. The sample of was 271 companies listed in Bloomberg database 2018. results this show that: First, activities both debt equity are positively associated with accrual real management. Second, has significant influence on funding make contribution to ...

Background In June 2003, the Rapid Response Radiotherapy Program (RRRP) implemented changes to recruitment strategies in attempts to increase patient accrual to research studies. Such modifications included the use of a dedicated research assistant to screen for and identify eligible study patients, the introduction of more appropriate inclusion criteria, and the switch towards telephone interv...

Managers face a number of incentives to report earnings that meet or exceed the consensus analyst forecast. If a firm’s results of operations are not sufficient to meet the analysts’ expectations for a given period, the manager may 1) use accrual based earnings management techniques or 2) structure actual transactions to achieve the desired financial reporting result. Additionally, the manager ...

PURPOSE To design and test a geriatric educational intervention to improve accrual of cancer patients age 65 years and older to cooperative group-sponsored treatment trials. METHODS Main member institutions of the Cancer and Leukemia Group B (CALGB) and its affiliates were randomly assigned to receive standard information (n = 73) or educational intervention (n = 53). Standard information inc...

Classical scheduling abstractions such as deadlines and priorities do not readily capture the complex timing semantics found in many real-time cyber-physical systems. Time utility functions provide a necessarily richer description of timing semantics, but designing utility-aware scheduling policies using them is an open research problem. In particular, optimal utility accrual scheduling design ...

The cloud's Flexibility and scalability, has significantly altered the architecture, implementation, processing power of legacy data centers. Microservices are atom network services that cloud architectures provide. Microservices, in contrast to virtual machines, can be implemented as tiny resource footprint programmer such container or even lower unkennels. Field Programmable Arrays (FPGA) boa...