background and purpose: to determine an appropriate financial model for the health system of iran, several studies have been conducted. but it seems that these studies were not comprehensive and further investigation is required. so to design a valid and enforceable mechanism, the study of policy interventions will be considered through consensus of all stakeholders. this investigation was done...

Cooperative advertising arrangements between manufacturers and resellers contain two principal components in their payment schedules: a participation rate and an accrual rate. We analyze 2,156 cooperative advertising plans to see how they vary across consumer and industrial products, as well as between convenience and nonconvenience consumer products. We also study how participation and accrual...

This study examines the association between auditor-provided tax services (APTS) and financial reporting quality to determine if APTS impairs auditor independence or generates knowledge spillover. Lower (higher) financial reporting quality is generally viewed as evidence supporting auditor independence impairment (knowledge spillover). We use the quality of the income tax accrual estimate from ...

We investigate whether the accruals anomaly (Sloan 1996), characterized by U.S. stock prices over-weighting the role of accrual persistence and under-weighting the role of operating cash flow persistence for future earnings, is a local manifestation of a global phenomenon. Hence, we examine whether stock prices in six other major capital markets and Japan) fully reflect the implications of the ...

This paper provides empirical evidence on whether the earnings fixation hypothesis can explain the accrual anomaly originally documented in Sloan (1996). Our analytical model yields the prediction that if investors fixate on reported earnings, the effectiveness of the accrual strategy will increase in the responsiveness of the stock price to earnings and the differential persistence of cash flo...

Detecting failures is a fundamental issue for fault-tolerance in distributed systems. Recently, many people have come to realize that failure detection ought to be provided as some form of generic service, similar to IP address lookup or time synchronization. However, this has not been successful so far. One of the reasons is the difficulty to satisfy several application requirements simultaneo...

This study is about the exploration of accounting system and annual report review process in the context of new public management initiative in Australia. A Government Department in the Australian Capital Territory has been adopted as the field for investigation. Qualitative research methodology was chosen to obtain a better understanding of the phenomena. Case based research method was used in...

Failure detectors are used to build high availability distributed systems as the fundamental component. To meet the requirement of a complicated large-scale distributed system, accrual failure detectors that can adapt to multiple applications have been studied extensively. However, several implementations of accrual failure detectors do not adapt well to the cloud service environment. To solve ...