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How do nonprofit hospitals manage earnings?

Article Abstract:

A study examining the ways in which nonprofit hospitals manage their earnings using Generally Accepted Accounting Principles (GAAP), is presented. A hypothesis, assuming that earnings are calculated based on incentives, is drawn. The regression analysis method is used for drawing conclusions.

Author: Leone, Andrew J., Horn, R. Lawrence Van
Publisher: Elsevier B.V.
Publication Name: Journal of Health Economics
Subject: Health care industry
ISSN: 0167-6296
Year: 2005
Sales, profits & dividends, Corporate Profits, Profit, Profits, Company sales and earnings, Company earnings/profit, Regression analysis, Hospitals, Voluntary, Voluntary hospitals

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Performance assessment in the context of multiple objectives: a multivariate multilevel analysis

Article Abstract:

A method of performance assessment using multivariate analysis, with reference to the performance of public sector companies, is presented.

Author: Street, Andrew, Hauck, Katharina
Publisher: Elsevier B.V.
Publication Name: Journal of Health Economics
Subject: Health care industry
ISSN: 0167-6296
Year: 2006
Other General Government Support, Government Enterprises-Total Govt, Evaluation, Multivariate analysis, Government business enterprises, Public enterprises, Business performance management

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Strategic integration of hospitals and physicians

Article Abstract:

The benefits of integrating hospitals and physicians services for better transaction cost reduction are discussed.

Author: Gertler, Paul J., Cuellar, Alison Evans
Publisher: Elsevier B.V.
Publication Name: Journal of Health Economics
Subject: Health care industry
ISSN: 0167-6296
Year: 2006
Hospitals, Physician services utilization, Cost control, Hospital services, Cost reduction

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Subjects list: United States, Management, Usage, Company business management, Methods
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