The prospective payment system, hospital efficiency, and compensation contracts for senior-level hospital administrators
Article Abstract:
A study was conducted on the effect of the shift towards the prospective payment system (PPS) for Medicare reimbursement on the use of bonus-based compensation contracts for senior-level hospital administrators. A sample of 1,078 hospitals from a national survey showed that hospitals performing i neficiently prior to PPS often used contracts with larger bonuses as a percentage of base salary proceeding PPS implementation. Results also indicated that hospitals would not be likely to use bonus-based compensation contracts if hospital operations were closely monitored.
Publication Name: Journal of Accounting and Public Policy
Subject: Business
ISSN: 0278-4254
Year: 1995
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An examination of the efficiency of proprietary hospital versus non-proprietary hospital ownership structures
Article Abstract:
A comparison of the operating efficiency of proprietary and non-proprietary hospitals was made using expense level and administrative salaries as bases. The study revealed that operating expenses and administrative salaries of proprietary hospitals were lower than non-proprietary hospitals. The findings also show that non-proprietary hospitals have more employees, beds and admissions, and independent medical services. The study made is in agreement with public policy that encourages competition and supports free organizational forms.
Publication Name: Journal of Accounting and Public Policy
Subject: Business
ISSN: 0278-4254
Year: 1997
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The informativeness of operating statements for commercial nonprofit enterprises
Article Abstract:
A study was conducted to examine the informativeness of operating statements for commercial nonprofit enterprises. Results show that users of the profit and loss statements of nonprofit hospitals might consider them to be significantly more informative if enough disclosures were provided about payments to physicians. To a certain extent, the true surpluses are underreported because quasi-dividends are treated as part of the controlling physicians' pay.
Publication Name: Journal of Accounting and Public Policy
Subject: Business
ISSN: 0278-4254
Year: 1996
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