[PDF] Top 20 Directory UMM :Data Elmu:jurnal:J-a:Journal of Accounting and Public Policy:Vol19.Issue4-5.2000:

... Jones and modi®ed Jones models had the lowest standard errors, with mean standard errors of about 9% of total assests for forecast accruals over their random sample of 1,000 ...18% of ... Lihat dokumen lengkap

... are of interest and reliable and powerful measures of earnings management can be ...taking a speci®c accruals approach have attempted to do so by focusing on a speci®c industry ... Lihat dokumen lengkap

... consequences of regulatory accounting in the nuclear power in- dustry: market reaction to plant abandonments, The, ...E€ects of changes in cost allocations on the assessment of cost ... Lihat dokumen lengkap

... Loeb, S.E., 1, 311 McLelland, A.J., 263 McNichols, M.F., 313 Mensah, Y.M., 3 Niskanen, J., 119 Niswander, F., 201 Paterson, J.S., 399 Reitenga, A.L., 189 Swanson, E.P., 201 Thomas, J., 347 Vafeas, N., 139 ... Lihat dokumen lengkap

... 2 SPECIALPECIAL ISSUESSUE ONON NATIONALATIONAL ACCOUNTINGCCOUNTING Contents National Accounting, Government Budgeting and the Accounting Discipline by ROWANOWANJONESONES National Ac[r] ... Lihat dokumen lengkap

... issue of the Journal of Accounting and Public Policy ...as a result of his request for manuscripts pertaining to the management of earnings (see ... Lihat dokumen lengkap

... to a service setting. The increasing magnitude of health care costs, however, necessitates that hospitals adopt costing systems to provide better data and greater insights for cost control ... Lihat dokumen lengkap

... e€ects of regulation on cost containment fre- quently ignore the impact of changes in accounting ...in a potential bias of research ...evidence of cost containment for inpatient ... Lihat dokumen lengkap

... portion of cancellation losses, rate setting is a decentralized process with considerable variability between rulings by public service commissions at the state level (DOE/EIA, 1983, ...be ... Lihat dokumen lengkap

... Blacconiere and Northcutt, 1997, ...Hill and Schneeweis, 1983, p. 1290; Blacconiere and Patten, 1994, ...Patten and Nance, 1998, ...in a€ected industries was the expectation that new ... Lihat dokumen lengkap

... (CMAAD/BED) and Case Mix Adjusted Equivalent Admissions per Full-Time-Equivalents (CMAEAD/FTEs) loaded consistently onto a separate factor (Table ...description of service e€orts and ac- ... Lihat dokumen lengkap

... positive and signi®cant; its coecient of ...that a change in de¯ated earnings by 1% leads to an analogous change in median-adjusted stock returns by ...regardless of the de®nition of ... Lihat dokumen lengkap

... leases and rental expenses, relative to revenues, are o€set by decreases in drugs and ...B of Table 3 also shows that SAL- REV remains unchanged across subperiods, which indicates that managers may ... Lihat dokumen lengkap

... ®nancial accounting measure of pro®tability, the accounting rate of return, has both critics and ...Fisher and McGowan, 1983, ...for a single completed investment project, ... Lihat dokumen lengkap

... results of my study, four limitations related to the use of an experimental approach should be ...part of an experimental approach participants responded to hypothetical scenarios about earnings ... Lihat dokumen lengkap

... departments, and replacing the total weighted procedures per patient with the corresponding raw total procedures in ...case of the last change, LOS and OCCUP are no longer statistically signi®cant, ... Lihat dokumen lengkap

... high of 15.1% in the 1970±1980 period to a low of ...1999 and 2001 at ...margins and, thus, may need to raise prices (see the discussion in Armour, 1998; Hilzenrath, ...most of ... Lihat dokumen lengkap

... (Mensah, 2000), Professor Yaw ...healthcare and accounting (see Mensah, 2000; also see Mensah, ...the Journal of Accounting and Public ... Lihat dokumen lengkap

... LAS and IAS earnings, we analyzed the value relevance of individual reconciling items of local GAAP to IAS ...foreign and domestic investors, who hold equity shares in these ...was a ... Lihat dokumen lengkap

... uses data from Consolidated Reports of Condition and Income (call reports) provided by the Federal Deposit Insurance Corporation (FDIC) for each bank insured by the ...four accounting ... Lihat dokumen lengkap