Purpose The paper aims to study the impact of corporate governance variables on the adoption of accounting conservatism by S&P BSE 500 index firms. Design/methodology/approach The period for the study is from 2010–2018. The data has been extracted from the BSE website, annual reports of the sample companies and the Prowess IQ database. Panel data methodology has been used to analyse the impact of the corporate governance variables on accounting conservatism. Accounting conservatism is the dependent variable, which has been measured by using the CONACCR (negative accruals) measure and the independent variables include the characteristics of the board of directors and the audit committee. Findings Overall, the relationship between accounting conservatism and corporate governance indicates a significant impact of corporate governance variables, namely, characteristics of the board of directors and the audit committee, on the accounting conservatism policy of the firm. Originality/value This research explores the benefits of conservatism in resolving agency conflict. Very few studies have captured the relationship of individual components of corporate governance with accounting conservatism. Moreover, this study contributes to the literature regarding the influence of corporate governance variables on the extent of conservatism used in accounting records.

This paper examines whetherfundamental analysis involving two set ofsignals named traditional andgrowth, when applied on growth stock it differentiates the extreme performers. Attempt is also made to investigate if fundamentally strongfirms earn significant excess returns in identifying which set ofsignals are more effective in differentiatingfundamentally strong and weakfirms. The study is conducted on the sample of180 low book to marketfirms listed with National Stock Exchange, during the period 1998 to 2007. Traditionalfundamental signals depictingfirm sprofitability, cash performance, operating efficiency and liquidity are applied to the set samplefirms. The score based on traditional signals is F_score and results show that F_score strategy is statistically insignificant in differentiating the returns 0.(high and low group firms. Growth signals related with thefirm searnings, growth, research and development, capital expenditure and advertising expenditureare applied to the set of the sample firms. The score based on the growth signals is G_score and it shows effectiveness of this investment strategy as compared with the strategy based on traditional fundamental signals in one and two year ahead period. The results indicate thatfundamental analysis based on growth signals is very successful in differentiating between thefirms that are likely to perform well infuture and may perform poorly among the low book to marketfirms.

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This article summarizes the arguments and counter-arguments within the scientific discussion on personnel management in health care organizations. The study’s main purpose is to identify opportunities to improve the efficiency of medical staff through innovative forms of labor organization and HR management. Systematization of scientific background and approaches on personnel management in health care showed that staff development is a priority in health care. The authors emphasized the high competition in the Ukrainian services market. Thus, improving the service quality is the key element for successful any business activity. The relevance of solving this scientific problem is a need to regulate the organization’s personnel policy. To achieve this goal, the study was conducted in the following logical sequence: 1) investigation of the theoretical advances devoted to personnel management of health care facilities and features of this process; 2) analysis of the activity and organizational structure of the University Clinic of Sumy State University; 3) assessment of the motivation and satisfaction of the medical staff of the University Clinic of Sumy State University; 4) identification of the main motives, incentives, and reasons to work; 5) analysis and generalization of the available personnel management tools of the University Clinic of Sumy State University regarding identifying the responsible for personnel management and determining main motivation methods of medical staff. The methodological tools of the study are statistical methods and questionnaires. The study involved data for 2019-2020. The object of the study is the personnel management system of the University Clinic of Sumy State University. The empirical analysis results showed a relationship between several problems, including personnel, organizational and economic. The study empirically confirms and theoretically proves that personnel management affects the effectiveness of health care services. With the study findings, the authors proposed a set of measures to improve the efficiency of the existing personnel management system of the University Clinic of Sumy State University.