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Doing business in Hong Kong : E und W. Ernst und Whinney
1987
Persistent link: https://www.econbiz.de/10003531384
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Accounting valuation models under international financial reporting standards: evidence from some European listed companies
Kouki, Ahmed - In: International Journal of Managerial and Financial Accounting 7 (2015) 1, pp. 82-101
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
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Hospital policy and productivity: Evidence from German states
Karmann, Alexander; Roesel, Felix - 2016
period 1993 to 2013. State governments decide on hospital capacity planning (number of hospitals, departments and beds …
Persistent link: https://www.econbiz.de/10011541494
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Exploring risk pooling in hospitals to reduce demand and lead time uncertainty
Oeser, Gerald; Romano, Pietro - In: Operations Management Research 14 (2020) 1-2, pp. 78-94
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
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Hospital policy and productivity : evidence from German states
Karmann, Alexander; Rösel, Felix - 2016
period 1993 to 2013. State governments decide on hospital capacity planning (number of hospitals, departments and beds …
Persistent link: https://www.econbiz.de/10011541297
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What explains DRG upcoding in neonatology? The roles of financial incentives and infant health
Jürges, Hendrik; Köberlein-Neu, Juliane - In: Journal of health economics 43 (2015), pp. 13-26
Persistent link: https://www.econbiz.de/10011563602
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Measuring and comparing the (in)efficiency of German and Swiss hospitals
Steinmann, Lukas; Dittrich, Gunnar; Karmann, Alexander; … - 2003
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
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Explaining differentials in subsidy levels among hospital ownership types in Germany
Pilny, Adam - 2014
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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The relationship between hospital specialization and hospital efficiency : do different measures of specialization lead to different results?
Lindlbauer, Ivonne; Schreyögg, Jonas - In: Health care management science 17 (2014) 4, pp. 365-378
Persistent link: https://www.econbiz.de/10010439306
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Management in medicine or medics in management? : the changing role of doctors in German hospitals
Bode, Ingo; Maerker, Markus - In: International journal of public sector management : IJPSM 27 (2014) 5, pp. 395-405
Persistent link: https://www.econbiz.de/10010391789