Purpose: As the rise in expenditures will be even faster when the baby-boom generation soon reaches healthcare-dependent ages, healthcare providers are facing cost management decision of achieving superior performance. Taiwan provides a unique environment that the dialysis service providers...

Purpose – The purpose of this study is to investigate whether hiring a high-quality auditor (i.e. industry specialist) depends on corporate governance indicators after controlling a different level of agency conflicts (ACs). Design/methodology/approach – This paper uses logistic regressions...

Purpose – This paper aims to investigate the performance effects of an incentive plan that links buyers' compensation to financial measures, namely sales and gross margin, in the retail industry. It seeks to examine the issue using field data obtained from the 3C (computers, communications,...