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Institutional Drivers of Reporting Decisions in Nonprofit Hospitals

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References

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1992Legal Ambiguity and Symbolic Structures: Organizational Mediation of Civil Rights Law1,606 cited

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2008

Legitimacy in Organizational Institutionalism

1,605 cited

1991Institutional Linkages and Organizational Mortality1,576 cited

Cited by

2014Anatomy of the Nonprofit Starvation Cycle210 cited
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2014Earnings presentation effects on manager reporting choices and investor decisions107 cited
2020Institutional isomorphism and nonprofit managerialism: For better or worse?90 cited
2020The Only Prescription Is Transparency: The Effect of Charge-Price-Transparency Regulation on Healthcare Prices87 cited
2013Financial disclosure management in the nonprofit sector: A framework for past and future research86 cited
2017Opportunistic Financial Reporting around Municipal Bond Issues81 cited
2018Critique on the “Manager Effects” Research and Implications for Management Accounting Research47 cited
2017Are Audit-Related Factors Associated with Financial Reporting Quality in Nonprofit Organizations?45 cited
2017Management Accounting and Control in the Hospital Industry: A Review42 cited
2014Organizational Form and Accounting Choice: Are Nonprofit or For-Profit Managers More Aggressive?42 cited
2015Institutional Pressures to Provide Social Benefits and the Earnings Management Behavior of Nonprofits: Evidence from the U.S. Hospital Industry40 cited
2019Costing Systems34 cited
2020Updating Accounting Systems: Longitudinal Evidence from the Healthcare Sector28 cited
2015Nonprofit Stakeholder Response to Going-Concern Audit Opinions28 cited
2017The Role of Overbilling in Hospitals’ Earnings Management Decisions27 cited