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The role of overbilling in hospitals’ earnings management decisions

Heese, Jonas - In: European accounting review 27 (2018) 5, pp. 875-900

Persistent link: https://www.econbiz.de/10011977311

Institutional Pressures to Provide Social Benefits and the Earnings Management Behavior of Nonprofits : Evidence from the US Hospital Industry

Vansant, Brian - 2015

This study examines the relationship between institutional pressures to provide social benefits and the discretionary accrual behavior of nonprofit firms. I examine this issue within the context of US nonprofit hospitals, an economically significant and politically rich setting where firms face...

Persistent link: https://www.econbiz.de/10013038641

Comparing the Financial Reporting Quality of Chinese and U.S. Public Firms

Brown, Kareen - 2018

This paper investigates whether U.S. regulatory actions around reverse mergers have exerted any spillover effects on the Chinese firms listed in China and whether Chinese firms have exhibited lower financial reporting quality than their U.S. counterparts. To test the possible spillover effect,...

Persistent link: https://www.econbiz.de/10012912803

Review on tax research in accounting : is the information given by U.S. GAAP income taxes also provided by IFRS?

Frey, Lisa; Engelhard, Lisa - 2017

In this paper, we present a review of tax research in accounting. We outline U.S. GAAP accounting rules for the following four income tax notes and survey the area of research literature dealing with the information content provided by U.S. GAAP: (1) unrecognized tax benefits, (2) valuation...

Persistent link: https://www.econbiz.de/10011849270

The Spillover of SOX on Earnings Quality in Non-U.S. Jurisdictions

Dutillieux, Wouter - 2016

In most European countries, U.S.-owned subsidiaries are required by law to file separate entity financial statements in local GAAP. We use this unique institutional setting to examine whether the Sarbanes-Oxley Act of 2002 (SOX) had a flow-through effect on the earnings quality of local GAAP...

Persistent link: https://www.econbiz.de/10012989780

Event-Specific Earnings Management : Additional Evidence from US M&A Pre-and Post-Sox

Alsharairi, Malek - 2016

We re-examine the motivation to manage earnings in US M&As, by investigating whether the enactment of SOX has affected pre-merger earnings management. Using a sample of over 700 completed M&As of US public firms during 1999-2008. Using quarterly reports, we track-down earnings management during...

Persistent link: https://www.econbiz.de/10012992543

The Effect of U.S. Audit Partner Identification on Real Earnings Management

Abbott, Lawrence - 2019

After a lengthy and protracted debate, the Public Company Accounting Oversight Board (PCAOB) adopted Rule 3211 (commonly referred to as “Form AP”) and related amendments to its auditing standards regarding the identification of audit engagement partner and other accounting firms who take...

Persistent link: https://www.econbiz.de/10012863464

Late-modern politics and the ubiquity of accounting : the expansion of new public management within the US public sector

Watkins, Ann L.; Arrington, C. E. - In: Globalization, management control and ideology : local …, (pp. 181-195). 2005

Persistent link: https://www.econbiz.de/10003882932

Does State Community Benefits Regulation Influence Charity Care and Operational Efficiency in U.S. Non-Profit Hospitals?

Lamboy-Ruiz, Melvin A. - 2019

Using a comprehensive sample of U.S. non-profit hospitals from 2011 to 2015, we examine the effects of state community benefits regulation (CBR) on the amount of charity care provided by and the operational efficiency of U.S. non-profit hospitals. First, we document that, under such regulations,...

Persistent link: https://www.econbiz.de/10012901242

Chapter 28 Regulation of prices and investment in hospitals in the United States

Salkever, David S. - In: Handbook of health economics : volume 1, part B, (pp. 1489-1535). 2000

With the spread of cost-based hospital payment systems in the United States in the 1960s, and the implementation of the … Medicare and Medicaid programs in 1966, rapidly rising hospital costs imposed unexpected pressures on Federal and state budgets … hospital investment and a significant minority of states enacted hospital price regulation (rate-setting) laws. As strong …

Persistent link: https://www.econbiz.de/10014024177