The role of organizational forms in nonprofit firms' real earningsmanagement: Evidence from nonprofit hospitals in Taiwan

Wen, Yi-Chieh and Huang, Pinghsun and Shen, Hsiu-Chu and Zhang, Yan,(20 April 2019), The role of organizational forms in nonprofit firms' real earningsmanagement: Evidence from nonprofit hospitals in Taiwan. , Advances in Accounting, UNSPECIFIED

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Abstract

Using a sample of 319 Taiwan's nonprofit hospital-years over the period of 2005–2010, we uncover evidence that nonprofit hospitals engage in real activity manipulation to meet earnings benchmarks through both core operating- and non-revenue-generating- expenditures. More importantly, we provide novel insight into the role of organizational forms in real earnings management for the nonprofit hospital sector. While private hospitals manipulate expenditures significantly upward or downward to achieve specific net income benchmarks, public hospitals, which are characterized by weaker financial incentives, manipulate earnings less extensively. We further find that, among private hospitals, real activity management is more pronounced in the nonreligious group, suggesting that entity-level religiosity is likely to deter undesirable behavior
Keywords : Healthcare quality, Hospital management, Ownership type, Real activity management, UNSPECIFIED
Journal or Publication Title: Advances in Accounting
Volume: UNSPECIFIED
Number: UNSPECIFIED
Item Type: Article
Subjects: Akuntansi
Depositing User: Gunawan Gunawan
Date Deposited: 20 Dec 2019 03:21
Last Modified: 20 Dec 2019 03:21
URI: https://repofeb.undip.ac.id/id/eprint/519

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