Abstract: The introduction of the DRG system in 2003/04 can be considered the last real hospital reform. Although the latest reform was called Hospital Structure Act due to its insufficient structural components it is sometimes referred to as missed reform. Essential aspects of the institutional...

Abstract We study the impact of central clearing of over-the-counter (OTC) transactions on counterparty exposures in a market with OTC transactions across several asset classes with heterogeneous characteristics. The impact of introducing a central counterparty (CCP) on expected interdealer...

The recent collapse of Enron and revelations of unethical behaviour by members of the board of large corporations in the USA have reopened the debate about the credibility of the auditing profession and their usefulness in establishing confidence in the capital markets. In the case of Nigeria,...

Purpose – To expand one's understanding about how accounting helps to shape, mediate and constitute the public interest, the private interest, and their relationships. Design/methodology/approach – An interpretive approach is utilized to analyze the documents that have both informed and...

Purpose – The purpose of this paper is to investigate the phenomenon of accounting in non‐governmental organisations (NGOs). It seeks to understand accounting processes and reporting practices in NGOs and the conditions that sustain those processes and practices. NGOs have become important...