Profit is one of the information from financial statements that still considered by investors or creditors. Therefore, accounting profits have good quality are important for potential and creditors in making right decisions. Management has an regarding condition company likely to change exaggerate existing information, so efficient contract requests coming lenders shareholders. This study aims ...

The purpose of this study is to review the research literature on the effectiveness of contracting-out of primary health care services and its impact on both programme and health systems performance in low- and middle-income countries. Due to the heightened interest in improving accountability relationships in the health sector and in rapidly scaling up priority interventions, there is an incre...

This paper contributes to the broad literature on public services contracting in two ways. First, we provide an empirical analysis of contracting decisions in the provision of welfare-to-work (WTW) services. We estimate both the WTW-contracting decisions of Dutch municipalities and their impact on the performance, measured as the fraction of Social Assistance (SA) recipients. Second, we explici...

Background Although contracting out initiatives had been carried out in various countries, this policy has not been a major issue in Indonesia. As a result, efforts to address health problems, especially in remote areas, continue to use the conventional approach which is through the appointment of civil servants. In this situation the three regions of Indonesia took the initiative to do some co...