Purpose: As the rise in expenditures will be even faster when the baby-boom generation soon reaches healthcare-dependent ages, healthcare providers are facing cost management decision of achieving superior performance. Taiwan provides a unique environment that the dialysis service providers...

This article proposes a new model, referred to as Information Quality Indicator of Discretionary Accrual (IQIDA), to study earnings management. A limitation of prior studies on earnings management is examined using the two dimensions of decision validity. Based on the notion of 'information...

Purpose – The purpose of this paper is to examine the performance of business processes, operational process efficiency and profitability of enterprise resource planning (ERP) pre‐ and post‐adoption in the long term. The paper also aims to examine the factors of ERP supplier types and firm...