accrual


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Related to accrual: accrual basis, Accrual accounting

accrual

A term of art referring to the number of patients in a study or clinical trial.
References in periodicals archive ?
The theoretical background of accounting behavior in public organizations, especially agency and institutional theories, has been a useful tool for explaining and analyzing the variables and circumstances that boost the adoption of accrual accounting rules and practices in public entities.
The results show that the implementation of the accrual system in local entities has been more formal than real.
The total accrual of fertilizer feed (old) was Rs112.4 billion while it deposited Rs55 billion and now its outstanding GIDC was Rs57.5 billion.
It deposited Rs1.1 billion out of total accrual of Rs55.6 billion.
The tests of accrual anomaly surrounding the 2008 financial crisis reveal interesting results.
This study contributes to the accrual anomaly literature in a number of ways.
The first type of identification of accrual is whether the government has the commitment to refer to international based standards.
However, by using the European Public Sector Accounting Standards (EPSAS) in the EU, an accrual measure was developed based on accrual-based IPSAS and European System of Accounts (ESA).
In this article, we examine whether accruals quality is related to a firm's financial strength rating.
The adoption of accrual accounting in the public sector is often accompanied by various weaknesses and problems.
The budget prepared under the accrual accounting norms will estimate the revenues and expenses of a given period in order to determine the profit that is to be achieved.
The purpose of this study is to identify the relationship between the pricing of accruals (discretionary and non-discretionary) and companies' growth in Tehran stock exchange.