Erkenntnisfortschritt in der Rechnungslegung durch experimentelle Forschung? — Diskussion methodischer Grundsatzfragen anhand der Entscheidungsnützlichkeit des Performance Reporting

2013 ◽  
Vol 65 (7) ◽  
pp. 622-660 ◽  
Author(s):  
Karola Bastini ◽  
Rainer Kasperzak
Keyword(s):  
Performance Reporting ◽  
Experimentelle Forschung

Effects of the CMS’ Public Reporting Program for Inpatient Psychiatric Facilities on Targeted and Nontargeted Safety: Differences Between For-Profits and Nonprofits

2021 ◽  
pp. 107755872199892
Author(s):  
Morgan C. Shields
Keyword(s):  
Spillover Effect ◽  
Public Reporting ◽  
Unintended Consequences ◽  
Psychiatric Facility ◽  
Quality Reporting ◽  
Performance Reporting ◽  
Reporting Programs ◽  
Using Data ◽  
Inpatient Psychiatric Facility ◽  
Psychiatric Facilities

The Centers for Medicare and Medicaid Services implemented the Inpatient Psychiatric Facility Quality Reporting Program in 2012, which publicly reports facilities’ performance on restraint and seclusion (R-S) measures. Using data from Massachusetts, we examined whether nonprofits and for-profits responded differently to the program on targeted indicators, and if the program had a differential spillover effect on nontargeted indicators of quality by ownership. Episodes of R-S (targeted), complaints (nontargeted), and discharges were obtained for 2008-2017 through public records requests to the Commonwealth of Massachusetts. Using difference-in-differences estimators, we found no differential changes in R-S between for-profits and nonprofits. However, for-profits had larger increases in overall complaints, safety-related complaints, abuse-related complaints, and R-S-related complaints compared with nonprofits. This is the first study to examine the effects of a national public reporting program among psychiatric facilities on nontargeted measures. Researchers and policymakers should further scrutinize intended and unintended consequences of performance-reporting programs.

scholarly journals Model-Driven Dashboards for Business Performance Reporting

2006 ◽  
Author(s):  
Pawan Chowdhary ◽  
Themis Palpanas ◽  
Florian Pinel ◽  
Shyh-kwei Chen ◽  
Frederick Wu
Keyword(s):  
Business Performance ◽  
Model Driven ◽  
Performance Reporting

Firm performance, reporting goals, and language choices in narrative disclosures

2018 ◽  
Vol 65 (2-3) ◽  
pp. 380-398 ◽  
Author(s):  
H. Scott Asay ◽  
Robert Libby ◽  
Kristina Rennekamp
Keyword(s):  
Firm Performance ◽  
Language Choices ◽  
Performance Reporting

scholarly journals ICES Report: Performance Reporting and Public Health: Bridging the Gap

2006 ◽  
Vol 9 (4) ◽  
pp. 21-22 ◽  
Author(s):  
Doug Manuel
Keyword(s):  
Public Health ◽  
Performance Reporting

Does health system performance reporting stimulate change?

2018 ◽  
Vol 31 (6) ◽  
pp. 235-238 ◽  
Author(s):  
Kira Leeb
Keyword(s):  
Health System ◽  
System Performance ◽  
International Health ◽  
Health System Performance ◽  
Making Sense ◽  
Performance Reporting ◽  
Canadian Institute ◽  
National Organizations ◽  
Health Quality ◽  
Key Aspects

For numerous countries, including Canada, regular health system performance reporting has become increasingly routine if not mandated by legislation. In Canada, the health system performance reporting agenda includes multiple players at all levels from national organizations to provincial health (quality) councils and others. Canada, like many other countries, also participates in international health system performance reporting initiatives. Making sense of what all of these reporting initiatives are telling us about health system performance both within Canada and compared to other countries is becoming increasingly more challenging. For almost 20 years, the Canadian Institute for Health Information has worked with provinces, territories, and other key partners to develop comparable, standardized pan-Canadian performance indicators. Throughout this process, many lessons have been identified including the actionability one can reasonably expect from public reporting initiatives. This article outlines some of the key aspects of these lessons.

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