The study aimed to determine tax payers’ perceived challenges on laws compliance in Tanzania; with specific reference few selected startup entities Arusha. A cross sectional survey design quantitative approach data collection and analysis was employed the nature relationships of ascribed link Tanzania. collected using research schedules were descriptively inferentially analyzed SPSS software. O...

Abstract We examine whether dividends serve as substitutes or complements to accounting information in firm valuation. Consistent with substituting for earnings information, we find that dividend paying firms have 11%–15% lower response coefficients (ERCs) than non-payers. more substitution when the provides a stronger signal of permanent earnings: is less likely cut dividend, fund out rather c...

AbstractThis research examines specifically about tax evasion action based on audit literacy as an internal factor of payers and the whistleblowing system’s condition a control payers. The method that used in this is experimental with 2x2 factorial design. This was conducted to undergraduate accounting studies Indonesia University Education were selected using simple random sampling technique. ...

Although payers increasingly report information on hospital volume and mortality from surgery, the value of these data is uncertain. Using national Medicare data for six surgical operations (covering the years 2003-2006), we created a composite measure based on these two quality indicators. We found that this simple measure was a strong predictor of future performance for all six operations. In...

The authors discuss a system that describes the resources needed to treat different subgroups of the population under age 65, based on burden of disease. It is based on 173 conditions, each with up to 3 severity levels, and contains models that combine prospective diagnoses with retrospectively determined elements. We used data from four different payers and standardized the cost of most servic...