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In this study we examine changes in the information conveyed by individual analysts’ earnings forecasts over time, with the focus being on the changes around earnings announcements. We use the forecast-based measures Barron, Kim, Lim, and Stevens (1998) suggest for measuring the precisions of analysts’ common and private information, which are based on the… (More)
In this article, we examine the attempt of two hospitals to implement management by objectives (MBO) as a means of improving organizational planning and control. Our conclusion is that, as a goal-directed form of management technology, MBO may lead to dysfunctional decision making at the institutional level within organizations, especially those facing… (More)
A formal, highly structured MBO system implemented to serve administrators' needs will not work in a hospital setting. Only an informal MBO system that emphasizes the participation as well as the autonomy of individual departments will be effective.
Budgeting traditionally has been viewed as a separate form of management control used in planning, coordinating and controlling organizational activity. However, budgeting may also serve as a political and witchcraft tool, particularly in organizations with dwindling resources.
Because of the healthcare provider's increased financial accountability to the public, it is important that healthcare organizations take a more active interest in improving the disclosure policies of their financial activities. To do so, these providers must understand existing reporting requirements, become more actively involved in influencing financial… (More)