Results 81 to 90 of about 161,189 (267)

Partisan Cities: How State‐Local Political Alignment Shapes Credit Risk and Information Processing in the Municipal Bond Market

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT This paper studies how partisan alignment between city leaders and state governors shapes information processing and bond pricing in the municipal bond market. Using a novel data set on 1,045 U.S. cities from 2005 to 2019, we show that cities with the same political affiliation as the state governor face 9 basis points lower borrowing costs ...
RAMONA DAGOSTINO, ANYA NAKHMURINA
wiley   +1 more source

The Employer-based Health-Insurance System (EBI) Is At Risk: What We Must Do About It [PDF]

open access: yes, 2007
This report presents the first two parts of CED's research and covers the scope of the crisis in health care and the options for fixing the system. A third part offering CED's recommendations, Quality, Affordable Health Care for All: Moving Beyond the ...

core  

The Regulation of Private Health Insurance [PDF]

open access: yes, 2009
Provides an overview of current state and federal regulation of private health insurance, explores alternative approaches, examines arguments for and against regulatory intervention, and considers the regulation required in a reformed healthcare ...
Timothy Stoltzfus Jost
core   +1 more source

A Structured Review of Research‐Informed Instructional Strategies to Support CPA Enabling Competencies in Future Accountants*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 189-249, March 2025.
ABSTRACT CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. Nevertheless, to date, the discourse is limited within the scholarship of teaching and learning on how to best inculcate these competencies in future accountants.
Sanobar Siddiqui
wiley   +1 more source

THE COMMON TYPES OF HEALTH INSURANCE FRAUD AMONG INSURED AND HEALTHCARE PROVIDER

open access: yes, 2020
Insurance fraud ranks second only to tax evasion as the costliest white-collar crime in America. The main motive in health insurance fraud is financial profit. Insurance contracts provide both the insured and healthcare provider with opportunities for exploitation.
openaire   +1 more source

A Commentary on Post‐Pandemic Challenges and Opportunities for the Accounting Profession: Insights from a Systematic Literature Review*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 157-188, March 2025.
ABSTRACT This empirically grounded commentary explores the impacts of the COVID‐19 pandemic on the strategic direction of Canada's accounting profession and highlights opportunities and challenges that lie ahead in the post‐pandemic era. We undertake a systematic literature review using deductive and inductive approaches within both the academic ...
Merridee Bujaki   +4 more
wiley   +1 more source

MedBlockSure: Blockchain‐based insurance system

open access: yesCognitive Computation and Systems
Health insurance plays a vital role during medical emergencies in the coverage against medical expenses. Insurance fraud is an international challenge that affects most economies worldwide.
Charu Krishna   +2 more
doaj   +1 more source

Health insurance fraud rises in the United States

open access: yesBMJ, 2003
In the current economic downturn, the number of companies offering fraudulent or spurious health insurance policies is rapidly increasing in the United States. Typically, these unlicensed companies prey on small businesses and self employed people, who are desperate for affordable coverage. Patients and doctors are therefore stuck with unpaid bills and,
openaire   +2 more sources

Lawyer CEOs and Strategic Disclosure of Litigation Loss Contingencies

open access: yesAbacus, EarlyView.
Using hand‐collected data, we find that lawyer CEOs, defined as CEOs with a legal education background, tend to make first disclosures about pending litigation cases on a timelier basis for litigation cases that end up with material losses than do non‐lawyer CEOs.
Feng Chen   +3 more
wiley   +1 more source

Pencegahan Kecurangan (Fraud) sesuai dengan Permenkes No. 36 Tahun 2015 tentang Pencegahan Kecurangan (Fraud) dalam Pelaksanaan Program Jaminan Kesehatan pada Sistem Jaminan Sosial Nasional di Rumah Sakit X

open access: yes, 2016
Universitas Diponegoro Fakultas Kesehatan Masyarakat Program Studi Magister Ilmu Kesehatan Masyarakat Konsentrasi Administrasi dan Kebijakan Kesehatan 2016 ABSTRAK Lina Umboro Styowati Pencegahan Kecurangan (Fraud) sesuai dengan Permenkes No ...
Jati, Sutopo Patria   +2 more
core   +1 more source

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