How do nonprofit hospitals manage earnings?

Citations

Cited by:

1. Jonas Heese, 2017. "The Role of Overbilling in Hospitals’ Earnings Management Decisions," Harvard Business School Working Papers 18-026, Harvard Business School.
2. Patricia H. Born & Evan M. Eastman & E. Tice Sirmans, 2023. "Managed care or carefully managed? Management of underwriting profitability by health insurers," The Geneva Papers on Risk and Insurance - Issues and Practice, Palgrave Macmillan;The Geneva Association, vol. 48(1), pages 5-31, January.
3. Marc Jegers, 2010. "The effect of board‐manager agency conflicts on non‐profit organisations’ earnings and cost allocation manipulations," Accounting and Business Research, Taylor & Francis Journals, vol. 40(5), pages 407-419.
4. Amanda Beck & Collin Gilstrap & Jordan Rippy & Brian Vansant, 2021. "Strategic reporting by nonprofit hospitals: an examination of bad debt and charity care," Review of Accounting Studies, Springer, vol. 26(3), pages 933-970, September.
5. Melvin A. Lamboy-Ruiz & James N. Cannon & Olena V. Watanabe, 2019. "Does State Community Benefits Regulation Influence Charity Care and Operational Efficiency in U.S. Non-profit Hospitals?," Journal of Business Ethics, Springer, vol. 158(2), pages 441-465, August.
6. Maria Jose Arcas & Caridad Martí, 2016. "Financial Performance Adjustment in English Local Governments," Australian Accounting Review, CPA Australia, vol. 26(2), pages 141-152, June.
7. Pelham Gore & Peter Pope & Ashni Singh, 2007. "Earnings management and the distribution of earnings relative to targets: UK evidence," Accounting and Business Research, Taylor & Francis Journals, vol. 37(2), pages 123-149.
8. Carolyn J. Cordery & Dalice Sim & Tony Zijl & Gary Monroe, 2017. "Differentiated regulation: the case of charities," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57(1), pages 131-164, March.
9. Ge Bai, 2013. "How Do Board Size and Occupational Background of Directors Influence Social Performance in For-profit and Non-profit Organizations? Evidence from California Hospitals," Journal of Business Ethics, Springer, vol. 118(1), pages 171-187, November.
10. Yim, Andrew, 2013. "Mixture and Continuous 'Discontinuity' Hypotheses: An Earnings Management Model with Auditor-Required Adjustment," MPRA Paper 44702, University Library of Munich, Germany.
11. Steven Balsam & Erica E. Harris, 2018. "Nonprofit executive incentive pay," Review of Accounting Studies, Springer, vol. 23(4), pages 1665-1714, December.
12. Jonathan Meer & Hedieh Tajali, 2023. "Effects of the Minimum Wage on the Nonprofit Sector," NBER Working Papers 31281, National Bureau of Economic Research, Inc.
13. Cardinaels, Eddy, 2009. "Governance in non-for-profit hospitals: Effects of board members' remuneration and expertise on CEO compensation," Health Policy, Elsevier, vol. 93(1), pages 64-75, November.
14. Anessi-Pessina, Eugenio & Steccolini, Ileana, 2024. "Do conformity and bailouts affect misreporting? The case of public health-care organisations," The British Accounting Review, Elsevier, vol. 56(3).
15. van der Heijden, Hans, 2013. "Small is beautiful? Financial efficiency of small fundraising charities," The British Accounting Review, Elsevier, vol. 45(1), pages 50-57.
16. David, Guy & Lindrooth, Richard C. & Helmchen, Lorens A. & Burns, Lawton R., 2014. "Do hospitals cross-subsidize?," Journal of Health Economics, Elsevier, vol. 37(C), pages 198-218.
    • Guy David & Richard Lindrooth & Lorens A. Helmchen & Lawton R. Burns, 2011. "Do Hospitals Cross Subsidize?," NBER Working Papers 17300, National Bureau of Economic Research, Inc.
17. Grzegorz Bucior & Aleksandra Zurawik, 2022. "The Autonomy of Public Sector Units in the Process of Formulating Accounting Policy – Evidence from Poland," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 555-581.
18. Lamboy-Ruiz, Melvin A. & Lien, Donald & Smith, Pamela C., 2021. "Nonprofit classification decisions in response to threshold-based charity care incentives," Advances in accounting, Elsevier, vol. 53(C).
19. Eddy Cardinaels & Naomi Soderstrom, 2013. "Managing in a Complex World: Accounting and Governance Choices in Hospitals," European Accounting Review, Taylor & Francis Journals, vol. 22(4), pages 647-684, December.
20. Hofmann, Mary Ann & McSwain, Dwayne, 2013. "Financial disclosure management in the nonprofit sector: A framework for past and future research," Journal of Accounting Literature, Elsevier, vol. 32(1), pages 61-87.
21. Patrick Bernet & Thomas Getzen, 2008. "Can a violation of investor trust lead to financial contagion in the market for tax-exempt hospital bonds?," International Journal of Health Economics and Management, Springer, vol. 8(1), pages 27-51, March.
22. Margaret J. Greenwood & Richard M. Baylis & Lei Tao, 2017. "Regulatory incentives and financial reporting quality in public healthcare organisations," Accounting and Business Research, Taylor & Francis Journals, vol. 47(7), pages 831-855, November.
23. Erica Harris & Christine Petrovits & Michelle H. Yetman, 2017. "Why Bad Things Happen to Good Organizations: The Link Between Governance and Asset Diversions in Public Charities," Journal of Business Ethics, Springer, vol. 146(1), pages 149-166, November.
24. Jacob, John & Jorgensen, Bjorn N., 2007. "Earnings management and accounting income aggregation," Journal of Accounting and Economics, Elsevier, vol. 43(2-3), pages 369-390, July.
25. Makoto Kuroki & Akinobu Shuto, 2021. "Budget Ratcheting and Debtholders’ Monitoring: Evidence from Private Colleges and Universities," CARF F-Series CARF-F-512, Center for Advanced Research in Finance, Faculty of Economics, The University of Tokyo.
26. Wen, Yi-Chieh & Huang, Pinghsun & Shen, Hsiu-Chu & Zhang, Yan, 2019. "The role of organizational forms in nonprofit firms' real earnings management: Evidence from nonprofit hospitals in Taiwan," Advances in accounting, Elsevier, vol. 46(C), pages 1-1.
27. Amanda W. Beck, 2018. "Opportunistic financial reporting around municipal bond issues," Review of Accounting Studies, Springer, vol. 23(3), pages 785-826, September.
28. Cameron Morrill & Janet Morrill & Gary Spraakman, 2018. "Financial Reporting Choices and Labor Contract Negotiations: A Case Study in the University Sector," Accounting Perspectives, John Wiley & Sons, vol. 17(4), pages 589-621, December.
29. Dominic Cyr & Suzanne Landry & Anne Fortin, 2023. "Financial Disclosure Management by Charitable Organisations: A Conceptual and Operational Framework," Australian Accounting Review, CPA Australia, vol. 33(1), pages 46-65, March.
30. Cannon, James N. & Lamboy-Ruiz, Melvin A. & Watanabe, Olena V., 2022. "Ownership type and earnings management in U.S. hospitals," Advances in accounting, Elsevier, vol. 58(C).