Explains how activity‐based costing (ABC) can be applied to hospitals and outlines some previous research on its use and benefits. Reports a survey of US health administrators to establish their view of the cost hierarchy and uses the information in a numerical example based on a radiology...

Outlines various criticisms of the corporate practice of having the same individual as chief executive officer and chairman of the board but recognizes that it may also have some benefits. Uses data from a sample of US firms bidding in takeovers from 1985‐1990 to explore the relationship...

Considers the factors affecting chief officers’ (CEOs’) compensation risk and control, develops hypotheses on the relationship between the two and tests them on data from a sample of Fortune 500/Fortune Service 500 companies from 1984 to 1989. Describes the characteristics of the sample and...

Outlines previous research on the signalling power of stock repurchases and insider trading activity before stock repurchases. Examines data from a sample of self‐tender stock repurchases used by Comment and Jarrell (1991) to examine the relationship between managers’ trading activity prior...

Summarizes previous research on the links between chief executive officer (CEO) compensation, firm performance and industry; and compares pay‐performance relationships calculated by pooling data with those based on industry segmentation. Develops a model incorporating six factors which may...

Investigates whether the investment opportunities available to US multinationals affect their profitability relationships. Samples 100 firms from 1987 to 1992, and classifies them by high or low multinationality and high or low growth. Correlates three measures of multinationality, and of the...