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作者：ELDENBURG, L
摘要：In 1983, Medicare changed its method of reimbursement for hospitals from an all-charges-paid basis to a flat-fee-per-diagnosis basis. Managing the cost of treatment because increasingly important. In an effort to influence physicians to reduce the amount of resources used, hospital controllers began providing cost information about patient treatment to physicians. Several questions were being asked at the time: (1) Although society affirmed that cost containment is necessary, should physicians...
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作者：ELIKAI, F
作者单位：University of North Carolina; University of North Carolina Wilmington
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作者：SOUGIANNIS, T
摘要：This article examines whether reported accounting earnings reflect benefits from past research and development (R&D) expenditures and uses the benefits, if any, to estimate the investment value of R&D. The issue is how to extract realized R&D benefits from income statement numbers and is important given the current accounting policy of expensing R&D as incurred. To the extent that market participants can determine realized benefits and expect these benefits to persist in the future, they will ...
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作者：BARTH, ME
摘要：This study investigates how disclosed fair value estimates of banks' investment securities and securities gain and losses based on those estimates are reflected in share prices in comparison with historical costs. Fair value securities gains and losses are calculable because banks also disclose realized securities gains and losses. Thus, banks' investment securities provide an opportunity to examine two measurement methods, historical cost and fair value, for both an asset and its related earn...
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作者：BAGINSKI, S; HASSELL, J; WAYMIRE, G
作者单位：University of Texas System; University of Texas Arlington; Emory University
摘要：This article provides evidence on the news content of managements' preliminary earnings estimates, which we define as projections of earnings conveyed in expectational language after the end of the reporting period but before the release of final earnings numbers. We examine stock price changes to assess whether a preponderance of these disclosures are interpreted as ''good news'' by investors, and the extent to which good news releases are disclosed earlier than bad news. Associated with prel...
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作者：COURTENAY, SM; KELLER, SB
作者单位：University of Kentucky
摘要：This article considers errors in databases commonly used by researchers. Specifically, the study investigates the manner in which the Center for Research in Security Prices (CRSP) tapes adjusts prices for stock distributions, i.e., stock dividends and stock splits. All distributions reported by CRSP during the period January 1 through December 31, 1989 were reviewed for proper distribution code, record date, ex-dividend date, and distribution date by comparison to a secondary data source, Mood...
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作者：DUSENBURY, RB; REIMERS, JL; WHEELER, SW
作者单位：University of South Carolina System; University of South Carolina Columbia
摘要：This paper builds upon the work of Burgstahler and Jiambalvo (1986a, 1986b) on auditors' estimation of error through sampling. Burgstahler and Jiambalvo used a ball-and-urn inference model to argue that the isolation of sample errors violates professional auditing standards. They speculated that context-specific data about sample errors induces uniqueness perceptions that, in turn, cause auditors non-normatively to isolate the errors. We extend their research by manipulating two variables they...
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作者：MENSAH, YM; CONSIDINE, JM; OAKES, L
作者单位：University of Alberta
摘要：Although health-care reform has emerged recently as an important national priority, there has been little research on the effect of possible deficiencies in both accounting and auditing standards in the development of problems in this area. This study examines earnings management in the health maintenance organization (HMO) sector of the prepaid health-care industry. HMOs are a principal component of the managed health-care concept currently being promoted as important in controlling escalatin...
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作者：DECHOW, PM; HUSON, MR; SLOAN, RG
作者单位：University of Alberta
摘要：Top executives' compensation contracts typically provide for annual incentive awards that link executives' cash compensation and reported earnings. This link has been confirmed empirically by Lambert and Larcker (1987), who document a positive association between the cash compensation of chief executive officers (CEOs) and their firms' contemporaneous earnings performance. The widespread use of earnings-based incentives has prompted concerns that executives may select real decisions and accoun...
