BACKGROUND The aim of the present article is to explore interaction and correlation effects between familial depression liability and selected adverse (separation and traumatic) events in predicting the first onset of a major depressive episode (MDE) in a 10-year prospective longitudinal community survey. METHODS Analyses are based on 1982 subjects (14 to 24 years at baseline) without baselin...

BACKGROUND This paper summarizes a new report presenting the best available research about the impact of the liability environment on maternity care, and policy options for improving this environment. Improved understanding of these matters can help to transcend polarized discourse and guide policy intervention. METHODS We used a best available evidence approach and drew on more recent empiri...

This study examines the impact of malpractice reforms on physician behavior using a new measure of liability risk and a nationally representative, individuallevel data set on physician behavior. We match our liability measure to data on physician behavior from the Physician Practice Costs and Income Survey (PPCIS). Data from the PPCIS bracket a period of substantial state-level legal reform bet...

Numerous principal-agent situations of interest to accounting involve limited liability by the agent. We explore this issue when the outcome is mutually observable (MOC) and when it is not and the contract is based instead on the agent’s report (NCC). We find that when outcome is not observable, the effect of limited lia bility depends on the level of limited liability: when low – no effect; wh...

In his landmark 1961 article, Some Thoughts on Risk Distribution and the Law of Torts, Judge Calabresi provides a theoretical framework for analyzing tort liability as a risk-spreading device that functions in a manner similar to insurance. In our article, we examine the insurance objective of tort liability from the standpoint of modern tort law. Since Calabresi’s foundational article, there h...

The restructuring of health insurance contracts and health care delivery systems under managed care is the result of competitive attempts to reduce the inefficiencies that developed in medical markets under traditional indemnity insurance. Liability rules that continue to apply norms of customary care threaten to undermine these potential efficiency gains. Liability rules under managed care sho...

The purpose of this study is to obtain information related the formation an ideal rental recognition model based on PSAK 73 improve financial performance transportation service companies in Indonesia. This research a qualitative using content analysis approach. approach uses secondary data and from statements Indonesia that present periodic reports Stock Exchange 2018, 2019, 2020 third quarter ...

In the traditional model of the law and economics of torts, harm accrues proportional to use. This has the remarkable implication for products-generated torts that product performance concerns (e.g., issues of care and of liability for harm) can be considered independently of market performance concerns (e.g., market structure and competition). Moreover, the classical analysis finds that all li...

We study the consequences of the introduction of widespread limited liability for corporations, with particular reference to the liability reforms introduced in Great Britain during the nineteenth century. In the view that is most widely accepted, by reducing transactions costs associated with screening and monitoring in capital markets , limited liability increases eciency of capital markets a...