Articlegreen2019

Manipulation of profits in Italian publicly-funded healthcare trusts

Salma S. Ibrahim · Emmanouil Noikokyris · Gianluca Fabiano · Giampiero Favato

17 citations0/0 files storedPublic Money & Management

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

Abstract

This paper examines earnings management in state-funded Italian healthcare trusts. Italy is unique in requiring trusts to have balanced budgets by law. Small negative and positive deviations from a balanced budget had quite different consequences. The authors found no evidence of accounting manipulation when trusts posted small losses. However, trusts were found to manipulate discretionary accruals, provisions and non-operating expenses to reduce small positive deviations from zero-profit.

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1991Earnings Management During Import Relief Investigations 2005Performance matched discretionary accrual measures 2003Earnings Management through Real Activities Manipulation 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting 1997Earnings management to avoid earnings decreases and losses 2012Detecting Earnings Management 2015Managing for the Moment: The Role of Earnings Management via Real Activities versus Accruals in SEO Valuation 2010Health systems in transition.

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