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An empirical investigation of audit fees in the US for-profit healthcare sector
Yuan, Xiaoli Charlie; López, Dennis M.; Forgione, Dana A. - In: Journal of public budgeting, accounting & financial … 24 (2012) 4, pp. 639-659
Persistent link: https://www.econbiz.de/10009716514
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Impact of IFRS 15 adoption on performance measurement in healthcare : the case of National Health Service Foundation Trusts
Tenzer, Anita - In: Cogent business & management 11 (2024) 1, pp. 1-16
The International Financial Reporting Standard (IFRS) 15, ‘Revenue from Contracts with Customers’, became effective for National Health Service (NHS) bodies from the annual period beginning 1 April 2018. NHS Foundation Trusts, as part of UK public sector organisations, adopted IFRS for their...
Persistent link: https://www.econbiz.de/10014521377
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Audit fee determinants in the hospital sector
Dave, Vanderbeke; Christiaens, Johan; Sandra, Verbruggen - 2014
Persistent link: https://www.econbiz.de/10010477320
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Business strategies and financial reporting complexity in hospitality firms
Poretti, Cédric; Jérôme, Tiphaine; Heo, Cindy Yoonjoung - In: International journal of hospitality management 110 (2023), pp. 1-11
Persistent link: https://www.econbiz.de/10014310663
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Reforms and accounting system changes : a study on the implementation of accrual accounting in Norwegian hospitals
Pettersen, Inger Johanne; Nyland, Kari - In: Journal of accounting & organizational change 7 (2011) 3, pp. 237-258
Persistent link: https://www.econbiz.de/10009491383
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Endogenous quality investments in the U.S. hospital market
Garthwaite, Craig; Ody, Christopher; Starc, Amanda - 2020
Persistent link: https://www.econbiz.de/10012255827
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The effect of inpatient user charges on inpatient care
Votapkova, Jana - 2020
The essay assesses the infuence of inpatient user charges in the Czech Republic on the amount of inpatient hospital … Czech Republic satisfies the criteria of a natural experiment - the decision to reimburse patients for user charges applied ….e. user charges were effectively abolished. The control group covers hospitals where it was not possible to get reimbursement …
Persistent link: https://www.econbiz.de/10012242859
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The relationship between auditor characteristics and earnings management : an empirical study on Taiwanese nonprofit hospitals
Li, Xingyao; Liu, Zhenjia - In: Modern economy 10 (2019) 12, pp. 2335-2343
Persistent link: https://www.econbiz.de/10012312485
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Model of Economic Result’s Management for Brazilian Publics Hospitals
Vidigal, Professor - 2011
This paper studies the growth on demand for hospital's services and the scarcity of resources suffered by Brazilian public's hospitals, propound a model of result's management for hospital services, which support the process's management, having the ABC method to cost activities and their...
Persistent link: https://www.econbiz.de/10013123154
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Process View and Cost Management of a New Surgery Technique in Hospital
Cinquini, Lino - 2009
Purpose ndash; The purpose of this paper is to analyze the potentiality in the application of process analysis and activity-based costing (ABC) in a healthcare setting to produce usable, useful and correct information on resource consumption and processes. The paper aims to analyze changes...
Persistent link: https://www.econbiz.de/10012767004