The Experts below are selected from a list of 117069 Experts worldwide ranked by ideXlab platform
Peter J Dadalt - One of the best experts on this subject based on the ideXlab platform.
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earnings Management and corporate governance the role of the Board and the audit committee
Journal of Corporate Finance, 2003Co-Authors: Wallace N Davidson, Peter J DadaltAbstract:We examine the role of the Board of directors, the audit committee, and the executive committee in preventing earnings Management. Supporting an SEC Panel Report's conclusion that audit committee members need financial sophistication, we show that the composition of a Board in general and of an audit committee more specifically, is related to the likelihood that a firm will engage in earnings Management. Board and audit committee members with corporate or financial backgrounds are associated with firms that have smaller discretionary current accruals. Board and audit committee meeting frequency is also associated with reduced levels of discretionary current accruals. We conclude that Board and audit committee activity and their members' financial sophistication may be important factors in constraining the propensity of managers to engage in earnings Management.
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earnings Management and corporate governance the roles of the Board and the audit committee
Social Science Research Network, 2001Co-Authors: Biao Xie, Wallace N Davidson, Peter J DadaltAbstract:We examine the role of the Board of directors, the audit committee, and the executive committee in preventing earnings Management. Supporting an SEC Panel Report's conclusion that audit committee members need financial sophistication, we show that the composition of a Board in general and of an audit committee more specifically, is related to the likelihood that a firm will engage in earnings Management. Board and audit committee members with corporate or financial backgrounds are associated with firms that have smaller discretionary current accruals. Board and audit committee meeting frequency is also associated with reduced levels of discretionary current accruals. We conclude that Board and audit committee activity and their members' financial sophistication may be important factors in constraining the propensity of managers to engage in earnings Management.
Wallace N Davidson - One of the best experts on this subject based on the ideXlab platform.
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earnings Management and corporate governance the role of the Board and the audit committee
Journal of Corporate Finance, 2003Co-Authors: Wallace N Davidson, Peter J DadaltAbstract:We examine the role of the Board of directors, the audit committee, and the executive committee in preventing earnings Management. Supporting an SEC Panel Report's conclusion that audit committee members need financial sophistication, we show that the composition of a Board in general and of an audit committee more specifically, is related to the likelihood that a firm will engage in earnings Management. Board and audit committee members with corporate or financial backgrounds are associated with firms that have smaller discretionary current accruals. Board and audit committee meeting frequency is also associated with reduced levels of discretionary current accruals. We conclude that Board and audit committee activity and their members' financial sophistication may be important factors in constraining the propensity of managers to engage in earnings Management.
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earnings Management and corporate governance the roles of the Board and the audit committee
Social Science Research Network, 2001Co-Authors: Biao Xie, Wallace N Davidson, Peter J DadaltAbstract:We examine the role of the Board of directors, the audit committee, and the executive committee in preventing earnings Management. Supporting an SEC Panel Report's conclusion that audit committee members need financial sophistication, we show that the composition of a Board in general and of an audit committee more specifically, is related to the likelihood that a firm will engage in earnings Management. Board and audit committee members with corporate or financial backgrounds are associated with firms that have smaller discretionary current accruals. Board and audit committee meeting frequency is also associated with reduced levels of discretionary current accruals. We conclude that Board and audit committee activity and their members' financial sophistication may be important factors in constraining the propensity of managers to engage in earnings Management.
Danjuma Gambo - One of the best experts on this subject based on the ideXlab platform.
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stakeholder perception of the impacts of communication for development in ngo supported organizational capacity building a case of yobe state primary health care Management Board
New media and mass communication, 2019Co-Authors: Adamkolo Mohammed Ibrahim, Danjuma GamboAbstract:Utilization of communication for development (C4D) in organizational capacity-building support provided by foreign aid-assisted developmental programs run by non-governmental organization (NGOs) has been shown to improve primary health care (PHC) services in both urban and rural communities, especially the latter. This study investigated stakeholder perceived benefits of organizational capacity-building support provided by NGOs toward the improvement of PHC services in Yobe State. Adopting a case study approach with key informant interview (KII), the responses of four key Management staff of Yobe State Primary Health Care Management Board (YSPHCMB) were captured and analyzed using the organizational capacity assessment tool model and critical discourse analysis. The key findings revealed that two critical C4D techniques namely, advocacy and behavior-change communication have impacted significantly toward the strengthening of both YSPHCMB and improvement of PHC services in rural areas of the state more than it did in urban centers; organizational capacity-building support provided by NGOs have significantly strengthened the capacity of YSPHCMB effectively more than both the State and Federal Governments (the primary funders of PHC services) did; and perceived sustainability crisis (PSC) in the event of the expiration of the tenure of some NGOs and developmental programs has been identified as a critical challenge that may affect the tremendous successes achieved by the programs/NGOs negatively should they close as anticipated. To avert the occurrence of PSC in the aftermaths of the closure of an NGO, both the State and Federal Governments should ensure enough and timely release of PHC counterpart funding. Keywords: C4D, communication for development, Nigerian primary health care services, NGO, OCAT, organizational capacity assessment tool, PHC, DOI : 10.7176/NMMC/79-04 Publication date : April 30 th 2019
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stakeholder perception of the impacts of communication for development techniques in ngo supported organizational capacity building a case of yobe state primary health care Management Board
Developing Country Studies, 2019Co-Authors: Adamkolo Mohammed Ibrahim, Danjuma GamboAbstract:Utilization of communication for development (C4D) techniques in organizational capacity-building support provided by foreign aid-assisted developmental programs run by non-governmental organization (NGOs) has been shown to improve primary health care (PHC) services in both urban and rural communities, especially the latter. This study investigated stakeholder perceived benefits of organizational capacity-building support provided by NGOs toward the improvement of PHC services in Yobe State. Adopting a case study approach with key informant interview (KII), the responses of four key Management staff of Yobe State Primary Health Care Management Board (YSPHCMB) were captured and analyzed using the organizational capacity assessment tool model and critical discourse analysis. The key findings revealed that two critical C4D techniques namely, advocacy and behavior-change communication have impacted significantly toward the strengthening of both YSPHCMB and improvement of PHC services in rural areas of the state more than it did in urban centers; organizational capacity-building support provided by NGOs have significantly strengthened the capacity of YSPHCMB effectively more than both the State and Federal Governments (the primary funders of PHC services) did; and perceived sustainability crisis (PSC) in the event of the expiration of the tenure of some NGOs and developmental programs has been identified as a critical challenge that may affect the tremendous successes achieved by the programs/NGOs negatively should they close as anticipated. To avert the occurrence of PSC in the aftermaths of the closure of an NGO, both the State and Federal Governments should ensure enough and timely release of PHC counterpart funding. Keywords: C4D, communication for development, Nigerian primary health care services, NGO, OCAT, organizational capacity assessment tool, PHC, DOI : 10.7176/DCS/9-3-03 Publication date :March 31 st 2019
Biao Xie - One of the best experts on this subject based on the ideXlab platform.
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earnings Management and corporate governance the roles of the Board and the audit committee
Social Science Research Network, 2001Co-Authors: Biao Xie, Wallace N Davidson, Peter J DadaltAbstract:We examine the role of the Board of directors, the audit committee, and the executive committee in preventing earnings Management. Supporting an SEC Panel Report's conclusion that audit committee members need financial sophistication, we show that the composition of a Board in general and of an audit committee more specifically, is related to the likelihood that a firm will engage in earnings Management. Board and audit committee members with corporate or financial backgrounds are associated with firms that have smaller discretionary current accruals. Board and audit committee meeting frequency is also associated with reduced levels of discretionary current accruals. We conclude that Board and audit committee activity and their members' financial sophistication may be important factors in constraining the propensity of managers to engage in earnings Management.
Noura Hassan - One of the best experts on this subject based on the ideXlab platform.
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novel quality improvement method to reduce cost while improving the quality of patient care retrospective observational study
BMJ Quality & Safety, 2020Co-Authors: Kedar S Mate, Jeffrey Rakover, Kay Cordiner, Amy Noble, Noura HassanAbstract:Background Healthcare cost Management strategies are limited in number and resource intensive. Budget constraints in the National Health Service Scotland (NHS Scotland) apply pressure on regional health Boards to improve efficiency while preserving quality. Methods We developed a technical method to assist health systems to reduce operating costs, called continuous value Management (CVM). Derived from lean accounting and employing quality improvement (QI) methods, the approach allows for Management to reduce or repurpose resources to improve efficiency. The primary outcome measure was the cost per patient admitted to the ward in British pounds (£). Interventions The first step of CVM is developing a standard care model. Teams then track system performance weekly using a tool called the ‘box score’, and improve performance using QI methods with results displayed on a visual Management Board. A 29-bed inpatient respiratory ward in a mid-sized hospital in NHS Scotland pilot tested the method. Results We included 5806 patients between October 2016 and May 2018. During the 18-month pilot, the ward realised a 21.8% reduction in cost per patient admitted to the ward (from an initial average level of £807.70 to £631.50 as a new average applying Shewhart control chart rules, p Conclusion CVM methods reduced the cost of care while improving quality. Most of the reduction came by way of reduced bank nursing spend. Work is under way to further test CVM and understand leadership behaviours supporting scale-up.
