Regulatory incentives and financial reporting quality in public healthcare organisations
Margaret J. Greenwood, Richard M. Baylis and Lei Tao
| Year of publication: |
December 2017
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| Authors: | Greenwood, Margaret J. ; Baylis, Richard M. ; Tao, Lei |
| Published in: |
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales. - Abingdon : Routledge, Taylor & Francis Group, ISSN 0001-4788, ZDB-ID 83112-8. - Vol. 47.2017, 7, p. 831-855
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| Subject: | discretionary accruals | healthcare | public sector | regulation | Gesundheitswesen | Health care system | Gesundheitsversorgung | Health care | Regulierung | Regulation | Bilanzpolitik | Accounting policy | Rückstellung | Accrual | Öffentlicher Sektor | Public sector | Öffentliches Rechnungswesen | Public accounting | Prinzipal-Agent-Theorie | Agency theory |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/00014788.2017.1343116 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011852523