[PDF] Top 20 Directory UMM :Data Elmu:jurnal:J-a:Journal of Accounting and Public Policy:Vol19.Issue2.Jun2000:

... sensitivity of our results to the selection of the de- pendent stock return variable we re-estimated our regressions using market- adjusted ...restricted and unre- stricted shares, we used the local ... 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

... recovery of abandon- ment ...adopted a partial recovery policy in ...receive a return of, but no return on their ...variants of partial recovery methodologies (DOE/EIA, 1983, ... Lihat dokumen lengkap

... 3 and 4 in Table 3 present analogous results on the importance of smaller board sizes in enhancing the earnings±returns ...treatment of outsider representation in models 1 and 2, the ... Lihat dokumen lengkap

... CMAAD and CMAAD/BED are both positively correlated with bond ...that a hospital has limited capacity to generate revenue (Lawrence and Kurtenbach, 1995, ...level of revenue the hospital ... 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

... period and examined the residuals for the period after ...costs and residuals would be ...costs and direct costs plus depreciation, the residuals were positive, providing no evi- dence of cost ... 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

... area of lot sizing and scheduling with sequence-dependent ...sizing and scheduling problem [4], denoted as ...into a large number of small periods ...changeover and the setup ... Lihat dokumen lengkap

... need of research ...eciency and e€ectiveness of hospitals is ...measuring and reporting outcomes for non- pro®t ...current public debate on whether managed-care incentive plans create ... 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

... cient and ine $ cient DMUs, they do not allow for a ranking of e $ cient ...poses a problem to the decision-maker in situations where there are multiple e $ cient ...well a DMU is ... Lihat dokumen lengkap

... time), and there is a "xed cost associated with the transfer of stock from stage 2 to 1, but the structure of the optimal policy is essentially the same as that in this ...for ... Lihat dokumen lengkap

... typically a production enterprise, is a partially autonomous decision ...such a way that it acts as a whole in an optimal way (vertical ...point of view of authorities, ... Lihat dokumen lengkap

... basis of operating income to total assets, in the year previous to certi " ...use of two basic data ...7 a 8 o Brasileira de Normas Te H cnicas-ABNT), by means of its CB-25 ... Lihat dokumen lengkap

... exist a considerable amount of DEA literature, the utilisation of panel data in empirical applications of DEA is still ...changes of perfor- mance over time. A di ! erent ... 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

... role of independent auditors and their profes- sional regulation has followed the UK ...importance of independent auditing as the economy itself has changed can be judged by the change in title ... Lihat dokumen lengkap

... factors a€ecting the timeliness of external audit ...with a combination of city manager and a certi®cate of achievement also used independent auditors rather than ... Lihat dokumen lengkap

... description of accruals and the ability of extant models to forecast ...is a brief overview of our ®ndings. Accruals equal about ÿ5% of last period's total assets, on ... Lihat dokumen lengkap