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ROE and Value Creation under IAS/IFRS: Evidence of Discordance from French Firms
Financial leverage IAS/IFRS Return on equity
2016/1/27
This paper re-examines the effects that adoption of the International Financial Reporting Standards (IFRS) has had on financial reporting of French listed firms. By analysing the 2004 financial statem...
Measuring Value in Healthcare
Measuring Value Healthcare
2010/12/20
A statistical description and model of individual healthcare expenditures in the US has been developed for measuring value in healthcare. We find evidence that healthcare expenditures are quantifiabl...