|Banker, R.D.; Chang, H.; Das, S.
||Standard estimation, standard tightness, and benchmarking: A method with an application to nursing services
||Journal of Management Accounting Research
|Banker, R.D.; Das, S.; Datar, S.M.
||Analysis of cost variances for management control in hospitals
||Research in Governmental and Nonprofit Accounting
|Chang, H.; Chang, W.-J.; Das, S.; Li, S.-H.
||Health care regulation and the operating efficiency of hospitals: Evidence from Taiwan
||Journal of Accounting and Public Policy
|Chang, H.; Cheng, M.-A.; Das, S.
||Hospital Ownership and Operating Efficiency: Evidence from Taiwan
||European Journal of Operational Research