Administrative Ethics Paper Balancing the access to health data and privacy has caused a dramatic increase in the types of microdata, and this directs great expectations for health services research. Legislative attempts to protect individual privacy reduces the flow of health care data for research purposes and increases costs and delays, and this affects the quality of analysis. The journal provides a summary of the challenges that data confidentiality raises concerning health services research
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has far outweighed the rise of regular employee compensation the objective of this paper is to investigate the pay-for-performance link in executive compensation. In the context of executive compensation, an analysis needs to be undertaken both from an economic as well as a regulatory policy perspective. To provide a holistic understanding both global as well as Indian Organisations are considered for the analysis. From the economic perspective we look into the following • Executive Compensation
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An Analysis of Accounting Frauds and the Timing of Analyst Coverage Decisions and Recommendation Revisions: Evidence From the US Susan M. Young* Associate Professor Fordham University New York, NY 10019 syoung16@fordham.edu Emma Peng Assistant Professor Fordham University New York, NY 10019 ypeng@fordham.edu *Corresponding author We thank workshop participants at the AAA annual meeting, City University of New York, CUNY Baruch College Emory University, and the editor for their helpful
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Green Technology: A Cost Benefit Analysis of Business going Green Cost Benefit Analysis of Green Technology. I. Introduction Many business owners fear the costs associated with going green and although the net return varies according to the sector, in most cases these fears are unwarranted. Sustainable business practices should be evaluated based on a cost/benefit analysis. The benefits for things like brand
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The Consequences of Mandatory Corporate Sustainability Reporting Ioannis Ioannou London Business School George Serafeim Harvard Business School Abstract We examine the effect of mandatory sustainability reporting on several measures of socially responsible management practices. Using data for 58 countries, we show that after the adoption of mandatory sustainability reporting laws and regulations, the social responsibility of business leaders increases. We also document that both sustainable
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Abstract XBRL (eXtensible Business Reporting Language) is a standard XML reporting language to enhance the efficiency, reliability and accuracy of financial reporting. Since its foundation in 1998, XBRL has been developing rapidly in the world. This paper teases out and discusses the literature researches of XBRL from 6 aspects: the production bases of XBRL, the effect of XBRL, the classification criteria formulation of XBRL, the auditing assurance of financial reports based on XBRL, the implementation
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School of Business, Stanford University, 518 Memorial Way, Stanford, CA 94305-5015, (650) 723-4409, fbeaver@leland.stanford.edu The Relevance of the Value Relevance Literature For Financial Accounting Standard Setting: Another View Abstract This paper explains that value relevance research assesses how well accounting amounts reflect information used by equity investors, and provides insights into questions of interest to standard setters. A primary focus of financial statements is equity investment
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A C C O U N T I N G & A U standards setting D I T I N G Disclosure of the Engagement Partner in the Audit Report An International Perspective on the PCAOB Proposal By Jason Bergner and Ling Lin n December 4, 2013, the PCAOB conducted an open meeting to reconsider its proposal to require the disclosure of the engagement partner (and certain other participants) in the audit report, as part of its efforts to improve transparency. The PCAOB is carefully considering the likely costs and
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Before we proceed to the discussion and analysis, we observed that the recent trends of developments of CSR in Malaysia are as follows:- 1. There is a need to disclose the Corporate Social Responsibility Report (CSRR) in order to have a better governance and corporate transparency; 2. The issue concerning environment has been taken into account; and 3. Child-friendly Corporate Social Responsibility shall be considered. Through our observation and analysis, it can be said that the recent emerging
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Nike Inc. Disclosure Analysis The analysis of the disclosures in the company’s financial statement is important because it helps to know where the company currently stands at financially. Nike Inc. is the company that I will analyze which I will discuss the disclosure that are contained within the notes of Nike’s most recent financial statements which relate to cash and the cash equivalents, receivables, and the inventories of the company.” Nike Inc. is the world’s leading innovator in the athletic
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