[PDF] Top 20 Directory UMM :Data Elmu:jurnal:J-a:Journal of Accounting and Public Policy:Vol19.Issue3.Jun2000:

... wages and salaries to the workforce or transferred to the common consumption fund; any remaining surplus could be used for investment within the organization (Turk, 1988, ...(Petrovic and Turk, 1995, ... Lihat dokumen lengkap

... from a sample of cities for ®scal year-end 1996 and considers changes since ...portance of federal regulations that increase the complexity and risk of the ®nancial audits, ... Lihat dokumen lengkap

... in a powerful position relative to auditors, primarily because managers can in¯uence audit fees and hire or ®re the auditor (Emerson, 1962; Goldman and Barlev, 1974, ...Nichols and Price, ... Lihat dokumen lengkap

... BD and DPZ parallel DSS and Bradshaw et ...earnings and then examining hypotheses about management's incentives and methods of managing ...designs of many prior studies rest on ... Lihat dokumen lengkap

... measures of changes in reimbursement methods, the second environmental factor considered is competition in the hospital ...competition and the use of management controls and found a ... 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

... 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

... 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

... 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

... consist of a wide array of ...number of admissions, number of full-time equivalent employees, number of beds in service; socioeconomic characteristics of the market area ... Lihat dokumen lengkap

... variables and a dummy variable equaling 1 for the PPS ...e€ect of PPS on ...levels, and hospital competition measured by the Her®ndahl index of industry concen- tration in the county ... Lihat dokumen lengkap

... impact of hospital characteristics on capital expenditures across subperiods and found that the impacts of certain explanatory variables were statistically di€erent before and after ... Lihat dokumen lengkap

... recognition of the importance of health care as a topic in discussion on national policy, the editors of this journal decided in 1996 to devote a special issue of ... Lihat dokumen lengkap

... As he notes in his Guest Editorial in this issue (Mensah, 2000), Professor Yaw M. Mensah was Special Associate Editor for this special theme issue. In his guest editorial Mensah (2000) suggests that there is need for ... Lihat dokumen lengkap

... consequences of regulatory accounting policy with respect to the shareholders upon announcement of nuclear project ...adjustments. A partitioning of the sample into two periods, ... 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

... relevance of capital intensity in explaining the cross-sectional variation in market returns to chemical industry ®rms following the Bhopal, India chemical ...Blacconiere and Patten, 1994, p. 358), ... 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

... 1994 and with 30 geno- types in 1994 – ...VM014, a line from our plant-breeding pro- gramme, all the other genotypes are cultivars registered in France between 1946 and 1995 (Table ...ensure a ... Lihat dokumen lengkap