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Showing 1 to 1 of 1 for “"Contractual Allowances"”.
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Financial Reporting Manipulation And The Role Of Religious Ownership: Evidence From Nonprofit Hospitals
Empirical evidence (e.g. Eldenburg and Vines 2004; Leone and Van Horn 2005; Ballantine et al. 2007; Eldenburg et al. 2011) demonstrates that nonprofit hospital managers respond to competing institutional and regulatory pressures by engaging in various forms of financial reporting manipulation. …