We investigate the changes in the value relevance of accounting information among Chinese firms over the past two decades, during which accounting reforms are launched to provide decision makers with increased disclosure and higher quality financial information. We also investigate the factors that differentiate firms showing significant value relevance improvement from firms showing little imp...

The article examines one of the most intriguing issues related to the public sector reforms; the changing accountability systems. The debate about the relevance of accounting-based reform in the caring professions is not new, but little research has been conduct in the field of social work. Accounting, in such endeavour, risks to be often, and erroneously, equated to accountability and control....

This paper reports an in-depth and longitudinal case study on the new public management (NPM) reforms introduced in Portuguese public hospitals throughout the 2000s. The objectives of the investigation were twofold: firstly, it sought to analyse the role of accounting technologies and market-based mechanisms in the NPM reforms introduced in the sector when compared with other cases of NPM imple...

IMPORTANCE Patient outcomes associated with the 2011 Accreditation Council for Graduate Medical Education (ACGME) duty hour reforms have not been evaluated at a national level. OBJECTIVE To evaluate the association of the 2011 ACGME duty hour reforms with mortality and readmissions. DESIGN, SETTING, AND PARTICIPANTS Observational study of Medicare patient admissions (6,384,273 admissions fr...

This paper focuses on the problems involved in developing cross-country comparisons of the intergenerational stance of fiscal policy. Of course, these comparisons are nowadays based on the method of generational accounting and in particular most of them rely on comparing the total size of intertemporal public liabilities (IPLs). I first utilize the machinery of generational accounting in order ...