In the November 15, 2010 edition of Clinical Cancer Research, Cheng and colleagues describe an important finding, namely, the association between trial development time and accrual success (1). Their article also reports accrual success rates for NCI Cancer Therapy Evaluation Program (CTEP)-sponsored trials. This publication formally publishes the finding that 40% of cancer clinical trials of a...

PURPOSE The need to increase the number oncology clinical trials with sufficient enrollments is a well-known issue, particularly for trials targeting therapeutic applications. It is critical to identify early predictors of eventual study accrual achievement. EXPERIMENTAL DESIGN All nonpediatric phase I, I/II, II, and III therapeutic studies supported by the National Cancer Institute Cancer Th...

This paper analyzes the relationship between capital structure and earning management. For analysing we used 119 non-financial companies that listed in Tehran Stock Exchange from 2000 to 2008. The researchers will focus on comparing the Jones Model and the Modified Jones Model, which are the two most frequently used model in empirical analysis nowadays. Earnings management is a kind of manageme...

This paper analyzes the relationship between capital structure and earning management. For analyzing we use 119 non-financial companies that listed in Tehran Stock Exchange from 2000 to 2008. The researchers will focus on comparing the Jones Model and the Modified Jones Model, which are the two most frequently used model in empirical analysis nowadays. Earnings management is a kind of managemen...

The aim of the paper is to analyse association between use accrual-based and real earnings management practices before company goes public decision institutional investors on buying or refraining from shares offered in initial offering (IPO). sample consists 258 Polish new stock companies over period 2005-2020. We find that such refrain massive pre-IPO period: both accrual-based. However, we ev...

Prior accounting research argues that diminishing marginal returns on new investments drive lower persistence of accruals relative to cash flows. Macroeconomic research documents that marginal profitability is counter-cyclical, which implies that diminishing marginal returns on new investments are more pronounced during periods of expansions than recessions. Linking the cyclicality of diminishi...

The purpose of this study was to find out that the presentation financial reports at BLUD Cidadap Health Center is in accordance with Accrual-Based Government Accounting Standards which refer Regulation Number 71 2010 concerning and Permendagri 79 2018 Regional Public Service Agencies. research method used a qualitative descriptive approach by comparing theory practice presenting reports, data ...