Using data for a sample of listed Finnish firms for 1995-97 this paper examines the coincidence of reported cash flows with corresponding cash flows estimated from income statement and balance sheet data. The issue is important in light of prior empirical studies that have analysed the...

Using a sample from the Helsinki Stock Exchange, this paper analyses the information content of dual disclosures of IAS (International Accounting Standards) and LAS (Local Accounting Standards) earnings. Their information content to foreign and domestic shareholders can be distinguished from...

Little empirical research has been focused on analysing the information content of consolidated versus parent-only earnings numbers. In most European countries corporate annual reports include parent company statements, whereas in the USA only consolidated financial statements are available to...

The aim of this postal questionnaire study was to measure attitudes to health care prioritisation criteria among the Finnish general public (n=1156), politicians (n=1096), doctors (n=803) and nurses (n=667), altogether 3722 subjects. The questionnaire consisted of questions on background data, a...

The aim of this study was to investigate the acceptability of 14 prioritisation criteria from nurses’, doctors’, local politicians’ and the general public's perspective. Respondents (nurses, n =682, doctors, n =837 politicians, n =1,133 and the general public, n =1,178) received a...