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How do nonprofit hospitals manage earnings? · Study

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ArticleHow do nonprofit hospitals manage earnings?

Andrew J. Leone2005

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Articlegreen2005

How do nonprofit hospitals manage earnings?

Andrew J. Leone · R. Lawrence Van Horn

203 citations·0/0 files stored·Journal of Health Economics

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Auditing, Earnings Management, Governance Accounting and Organizational Management Corporate Governance and Financial Management

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References

1983Separation of Ownership and Control 1991Earnings Management During Import Relief Investigations 2005Performance matched discretionary accrual measures 1983Agency Problems and Residual Claims 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting 1997Earnings management to avoid earnings decreases and losses 1999Earnings Management to Exceed Thresholds 1991Executive incentives and the horizon problem

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2011Earnings Management Using Real Activities: Evidence from Nonprofit Hospitals 2012Do Donors Discount Low-Quality Accounting Information?2017The Impact of Top Management Team Characteristics on the Choice of Earnings Management Strategies: Evidence from China 2007Earnings management and the distribution of earnings relative to targets: UK evidence 2016US Hospitals Are Still Using Chargemaster Markups To Maximize Revenues 2012How Do Board Size and Occupational Background of Directors Influence Social Performance in For-profit and Non-profit Organizations? Evidence from California Hospitals

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Details

Year2005

Typearticle

Published2005-05-18

VenueJournal of Health Economics

ISSN-L0167-6296

Languageen

Citations203

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.jhealeco.2005.01.006

openalex_workW2082900780

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