Directory UMM :Data Elmu:jurnal:J-a:Journal of Accounting and Public Policy:Vol18.Issue4-5.Dec1999:
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To date, we are aware of three studies that have examined the value rele- vance of local GAAP (Local Accounting Standards) and IAS earnings. Using a sample of Finnish ®rms listed on
9 My study, however, explores whether changes in reimbursement methods (revenue constraints) and competition in¯uence hospital behavior, that is, management Õ s adoption of
However, there is evidence that information in addition to ®nancial ac- counting ratios might be relevant to evaluating the ®nancial performance of hospitals (Cleverley and Nutt,
