Earnings Management Using Real Activities: Evidence from Nonprofit Hospitals
Abstract
We extend the literature on earnings management through real operating decisions by providing insight into the types of expenditures (core versus noncore and operating versus non-operating activities) affected by earnings management. We partition a sample of California nonprofit hospitals based on their earnings management incentives. We find that expenditures on non-operating and non-revenue-generating activities appear to decrease in hospitals...
Paper Details
Title
Earnings Management Using Real Activities: Evidence from Nonprofit Hospitals
Published Date
May 1, 2011
Journal
Volume
86
Issue
5
Pages
1605 - 1630
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