JSLS (2004)8:1-2 1 The United States health care system has been a role model for the rest of the world, but an unparalleled rise in health care costs has threatened the availability of affordable health care to a large segment of US society. Many reasons exist as to why this crisis has come to pass: an aging population, an outdated Medicare program, Medicare cuts, lack of affordable health ins...

Abstract This paper examines the issue of earning management in companies with equity incentives from two dimensions: manipulation intensity R&D and accounting treatment by using a sample Shanghai Shenzhen listed China 2014 to 2019. We find that order depress benchmarks exercise prices for performance appraisal incentive covenants, managers not only conduct accrual earnings expensing expend...

energy is considered as an important input for agricultural products. a decrease in energy subsidy and its demand reduces agricultural outputs and raises the production costs. changes in production and costs may significantly affect welfare of the agricultural producers. the main objective of this study was to analyze the impact of increased energy prices (reduction in the subsidy) on the agric...

Decades of research on the economic impact of computer information systems used by businesses provide the basis for assessing claims arising in litigation over such systems. It is possible to estimate the impacts of systems on costs of business operations, on market share, on margins, on flexibility of product design, and on market entry strategies. It is possible to estimate economic impacts, ...

We compare the bargaining power of the patentee under American and English rules of legal costs allocation. Using the Nash Bargaining Game framework, we show that litigation can be a Pareto efficient outcome. The cooperative game framework allows us to examine how the institutional and market factors influence bargaining powers of plaintiff and defendant under different rules of legal cost allo...