Sentence examples for accruals between from inspiring English sources
Panel A of Table 6 reports the difference in average discretionary accruals between firms hiring sanctioned and non-sanctioned auditors.
This trial was open for patient accrual between September 1991 and December 1996.
Furthermore, both the 6-month PFS and 12-month OS rates for dacarbazine and dasatinib compare favourably with benchmarks established in the Korn et al (2008) meta-analysis based on 42 trials, which completed accrual between 1975 and 2005 (6-month PFS=20.7% vs 14.5%, 95%CI12.9 16.1%12-monthnth OS=34.5% vs 25.5%, 95% CI 23.6–27.4%).
The results of Clemex digital image analysis show that there is variation in use-wear accrual rates between the five SJF flake scrapers and between the five YSW flake scrapers.
There was a 6-week accrual pause between DLs to monitor for delayed toxicity.
One consideration of this study is the different accrual periods between the donors and nondonors.
We run this analysis only for the first and second financial reporting properties (absolute discretionary accruals and correlation between accruals and operating cash flow) since provisions are not important in testing the persistence of earnings and the predictability of earnings.
Our analysis is based on the magnitude of absolute discretionary accruals, the correlation between accruals and operating cash flow, the persistence of earnings, and the predictability of earnings as accounting-based financial reporting properties.
We use four financial reporting property measures: discretionary accruals, the correlation between operating cash flow and accruals, the persistence of earnings, and the predictability of earnings.
A second accounting-based financial reporting property measure is the correlation between accruals and operating cash flow as a proxy for earnings smoothing.
No Yes No Yes N 22,894 22,894 3908 3908 R 2 0.9549 0.9550 0.9459 0.9461 This table presents the results of the second financial reporting property the correlation between accruals and operating cash flow.
