Keyword: accounting

Found 11 papers in total
Throughput accounting: an overview and framework
Throughput accounting: an overview and framework
2016,
The throughput accounting (TA) is one of the emerging accounting practices,...
Multistage Capital Budgeting for Shared Investments
Multistage Capital Budgeting for Shared Investments
2013,
This paper studies the performance of delegated decision‐making schemes in a...
Detecting hospital fraud and claim abuse through diabetic outpatient services
Detecting hospital fraud and claim abuse through diabetic outpatient services
2008,
Hospitals and health care providers tend to get involved in exaggerated and fraudulent...
Some current issues in accounting for the cost of defined benefit pension schemes
Some current issues in accounting for the cost of defined benefit pension schemes
2003,
This paper discusses the issues underlying the International Accounting Standards...
Accounting conservatism and managerial incentives
Accounting conservatism and managerial incentives
2005,
There are two sources of agency costs under moral hazard: (1) distortions in incentive...
Audit risk studies: Sampling design and Bayesian based models
Audit risk studies: Sampling design and Bayesian based models
2003,
Commonly audit risks are studied by using a sample of items from an account. The...
An investigation of localization as an element of cognitive fit in accounting model representations
An investigation of localization as an element of cognitive fit in accounting model representations
2001,
Cognitive fit, a correspondence between task and data representation format, has been...
A review of research on the negative accounting relationship between risk and return: Bowman's paradox
A review of research on the negative accounting relationship between risk and return: Bowman's paradox
2002,
A cornerstone in finance theory continues to be the positive relationship between risk...
Optimal smoothing of accounting earnings
Optimal smoothing of accounting earnings
1999,
Accountants seeking to estimate the profitability of a firm via the calculation of...
On the interaction between indirect cost allocations and the firm's objectives
On the interaction between indirect cost allocations and the firm's objectives
1997,
The import of cost allocation procedures is through their ex ante impact on decision...
An algebraic model for the representation of accounting systems
An algebraic model for the representation of accounting systems
1997,
The paper describes an algebraic structure which embodies the essential features of...
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