[PDF] Top 20 Directory UMM :Data Elmu:jurnal:J-a:Journal of Accounting and Public Policy:Vol19.Issue1.Jan2000:

... 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

... reporting of non®- nancial information by health care organizations who raise capital in the tax- exempt revenue bond ...committee of the National Asso- ciation of State Auditors, Controllers ... 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

... 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

... receive a payment per case based on factors similar to the existing PPS system (Burke, 1991, ...regulation a€ects all PPS hospitals and provides for a 10 year gradual and proportional ... 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

... 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

... In accounting and auditing, there exists a long tradition of conservatism as a response to ...risk and consequences of audit failure, including its e€ect on their ... Lihat dokumen lengkap

... Clement and Gotlieb 1987, p. 336). Clement and Gotlieb (1987, ...control and on-line information systems and found that IT investment improved productivity and processing ...reporting, ... Lihat dokumen lengkap

... dimension of board ...free and e€ective exchange of ideas between corporate ...losses and coalition costs outweigh the bene®t of having input by more directors (Yermack, 1996, ...is, ... 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

... Hubbard and Jensen (1991, pp. 233±234) show that the Ijiri± Salamon estimates of the internal rate of return can be sensitive to an incorrect speci®cation of the expected life of ... Lihat dokumen lengkap

... upper- and masters-level accounting and business administration majors in an accounting infor- mation systems course at a large public university were randomly assigned to two ... 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

... 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

... 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

... 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

... set of actions managers take to achieve a given earnings ...relevance of such an understanding is important both to regulators and securities ...havior of speci®c accruals with ... 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