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Persistent link: https://www.econbiz.de/10003531384
The aim of this paper is to examine the value relevance of accounting information following the voluntarily IFRS adoption in the pre-IFRS period (from 2000 to 2004). Moreover, this paper compares the relevance of the two accounting valuation models as the historical cost versus Fair Value...
Persistent link: https://www.econbiz.de/10011207779
period 1993 to 2013. State governments decide on hospital capacity planning (number of hospitals, departments and beds …
Persistent link: https://www.econbiz.de/10011541494
practices is among the causes. Hospitals suffer from demand and lead time uncertainty, and the current COVID-19 pandemic …. Based on a survey with 223 German hospitals, this study explores how ten risk pooling methods can be adapted and applied in … general risk pooling may improve the economic situation of hospitals and, in particular, inventory pooling, transshipments …
Persistent link: https://www.econbiz.de/10014503831
period 1993 to 2013. State governments decide on hospital capacity planning (number of hospitals, departments and beds …
Persistent link: https://www.econbiz.de/10011541297
Persistent link: https://www.econbiz.de/10011563602
A nonparametric Data Envelopment Analysis (DEA) is performed on hospitals in the federal state of Saxony (Germany) and … observations, hospitals of Saxony have higher efficiency scores than their Swiss counterparts. …
Persistent link: https://www.econbiz.de/10010507017
German hospitals receive subsidies for investment costs by federal states. Theoretically, these subsidies have to cover … the whole investment volume, but in fact only 50%-60% are covered. Balance sheet data show that public hospitals exhibit … higher levels of subsidies compared to for-profit hospitals. In this study, I examine the sources of this disparity by …
Persistent link: https://www.econbiz.de/10010437525
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