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How do nonprofit hospitals manage earnings?

16 references·16 citing·32 second hopsampled

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References

1983Separation of Ownership and Control19,446 cited
1991Earnings Management During Import Relief Investigations8,369 cited
2005Performance matched discretionary accrual measures6,963 cited
1983Agency Problems and Residual Claims4,877 cited
1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
1997Earnings management to avoid earnings decreases and losses3,839 cited
1999Earnings Management to Exceed Thresholds2,764 cited
1991Executive incentives and the horizon problem1,554 cited
1988Evidence of Earnings Management from the Provision for Bad Debts920 cited
1997Smoothing income in anticipation of future earnings913 cited
1999Market Rewards Associated with Patterns of Increasing Earnings909 cited
1988An Explanation for Accounting Income Smoothing907 cited
1993Financial performance surrounding CEO turnover897 cited
1969TOWARD A THEORY OF NON-PROFIT INSTITUTIONS: AN ECONOMIC MODEL OF A HOSPITAL761 cited
1995Additional evidence on bonus plans and income management622 cited
1999

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Earnings-based bonus plans and earnings management by business-unit managers

569 cited

Cited by

2011Earnings Management Using Real Activities: Evidence from Nonprofit Hospitals202 cited
2012Do Donors Discount Low-Quality Accounting Information?153 cited
2017The Impact of Top Management Team Characteristics on the Choice of Earnings Management Strategies: Evidence from China119 cited
2007Earnings management and the distribution of earnings relative to targets: UK evidence117 cited
2016US Hospitals Are Still Using Chargemaster Markups To Maximize Revenues108 cited
2012How Do Board Size and Occupational Background of Directors Influence Social Performance in For-profit and Non-profit Organizations? Evidence from California Hospitals98 cited
2013Financial disclosure management in the nonprofit sector: A framework for past and future research86 cited
2017Opportunistic Financial Reporting around Municipal Bond Issues81 cited
2019Earnings management in local governments: the role of political factors80 cited
2013Managing in a Complex World: Accounting and Governance Choices in Hospitals79 cited
2007AN INVESTIGATION OF DISCRETIONARY ACCRUALS AND SURPLUS‐DEFICIT MANAGEMENT: EVIDENCE FROM SWEDISH MUNICIPALITIES78 cited
2010LOCAL GOVERNMENTS, UNEXPECTED DEPRECIATION AND FINANCIAL PERFORMANCE ADJUSTMENT75 cited
2012Earnings Management Around Zero: A motivation to local politician signalling competence75 cited
2010Board composition and nonprofit conduct: Evidence from hospitals71 cited
2007EARNINGS MANAGEMENT IN ENGLISH NHS HOSPITAL TRUSTS62 cited
2014The influence of firm characteristics on earnings quality57 cited