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Is quality costly? Patient and hospital cost drivers in vascular surgery

Kruse, Marie; Christensen, Jan - In: Health Economics Review 3 (2013) 22, pp. 1-13

An increasing focus on hospital productivity has rendered a need for more thorough knowledge of cost drivers in hospitals, including a need for quantification of the impact of age, case-mix and other characteristics of patients, as well as establishment of the cost-quality relationship. The aim...

Persistent link: https://www.econbiz.de/10011599872

Why activity based costing (ABC) is still tagging behind the traditional costing in Malaysia?

Rasiah, Devinaga - In: Journal of Applied Finance & Banking 1 (2011) 1, pp. 83-106

relevant literature was found to indicate that either the external or internal environment of the firm was correlated with the …

Persistent link: https://www.econbiz.de/10010277138

Is the Future of Accounting Compatible with the Accounting of the Future?

Fadur, Cristina-Ionela; Ciotina, Daniela - In: CES Working Papers 3 (2011) 1, pp. 55-63

Purpose – There is currently a tendency to reverse the relation between physical and intangible assets, in favor of the latter, which triggers the need to pay an ever higher attention to intangible assets. This article aims at presenting the relativity and inconsistence of the current...

Persistent link: https://www.econbiz.de/10012016940

The Fair Value – Representation of the Market Value in Accounting. Trends and Perspectives in Romanian Accounting Practice

Manea, Marinela-Daniela - In: CES Working Papers 3 (2011) 2, pp. 277-292

The market value, as a method of measuring the right value, also provides the highest objectivity due to the fact that it is based on information exterior to the entity, impossible to influence in any way. For the fair value of a product to be equivalent to the market value, a prerequisite needs...

Persistent link: https://www.econbiz.de/10012016958

How and why does corporate reputation moderate mass media news' impact on market value?

Guitart, Ivan A.; Schwaiger, Manfred; Eberhardt, Johanna - In: Schmalenbach Journal of Business Research (SBUR) 76 (2024) 1, pp. 1-28

In this study, we investigate whether corporate reputation reduces or amplifies mass media news' impact on market value. We conceptualize reputation as comprising a prior knowledge, prominence, and favorability component. Additionally, we theorize about its role in moderating news' effect on...

Persistent link: https://www.econbiz.de/10014554645

Corporate social practices and firm financial performance: Empirical evidence from France

Boukattaya, Sonia; Omri, Abdelwahed - In: International Journal of Financial Studies 9 (2021) 4, pp. 1-17

The present work aimed to examine the association between Corporate Social performance (CSP) and corporate financial performance (CFP) taking into account corporate social irresponsibility. Here, we used a sample of French non-financial firms listed on SBF 120 between 2011 and 2016. Our findings...

Persistent link: https://www.econbiz.de/10013200379

The relationship between LGBT executives and firms' value and financial performance

Lourenço, Isabel Costa; di Marco, Donatella; Branco, … - In: Journal of Risk and Financial Management 14 (2021) 12, pp. 1-18

Drawing on resource-based theory, we analyze the relationship between having LGBT executives in a firm's leadership …. Our findings suggest that there is a positive effect of the presence of LBGT executives on a firm's value, both directly … and indirectly, through its effect on the firm's financial performance. We interpret this as suggesting that besides the …

Persistent link: https://www.econbiz.de/10013201279

Net operating working capital and firm value: A cross-country analysis

Baños-Caballero, Sonia; García-Teruel, Pedro J.; … - In: BRQ Business Research Quarterly 23 (2020) 3, pp. 234-251

operating working capital (NWC) and firm value. Specifically, we show that the value of NWC varies across countries and that it …

Persistent link: https://www.econbiz.de/10013327700

The effect of income smoothing and CSR disclosure on market performance

Meutia, Intan; Septiani, Devi; Adam, Mohamad - In: International Journal of Business and Economic Sciences … 14 (2021) 1, pp. 58-68

Purpose: The main aim of the study was to determine the effect of income smoothing and CSR disclosure whether it affects market performance which is divided into 3 aspects, namely market response (CAR), market risk (SD), market value (MVE) in manufacturing companies in Indonesia. This study uses...

Persistent link: https://www.econbiz.de/10012622995

R&D Spillovers through RJV Cooperation

Banal-Estañol, Albert; Duso, Tomaso; Seldeslachts, Jo; … - In: Research Policy 51 (2022) 4, pp. 1-10

rivalry, we extend the model to account for RJV cooperation. Since the firm’s decision to join a RJV is endogenous, we build a …

Persistent link: https://www.econbiz.de/10014483324

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