Disclosure of Major Customers in the Health Care Industry.
研究了医疗保健行业如何定义和披露主要客户，分析了Medicare前瞻性支付系统（PPS）对客户披露标准的影响及其在资本市场中的效应。
Abstract Examines the disclosure of major customers in the health care industry. Defining customers in the health care industry; Reimbursement restructuring as Medicare's prospective payment system (PPS); Reevaluation of the Financial Accounting Standards Board's (FASB) criteria for a major customer; Effects of PPS in the capital market.