Purpose: Drawing on social identification theory, this research aims to explore an important mechanism – patients’ perceived empathy from a hospital, which is defined as caring, individualized attention provided by the hospital – that explains how service quality influences patients’...

We analyze a unique set of Chinese firms to isolate the effect of accounting standards on within-jurisdiction comparability. A sample of Chinese firms simultaneously maintain two sets of financial statements over the period of 2001-2006 because of their dual-class share structure: statements for...