Earnings management in public healthcare organizations: the case of the English NHS hospitals
نویسندگان
چکیده
This paper explores whether NHS hospitals in England managed their earnings upward before applying to the government for foundation trust (FT) status—a scheme that allowed them greater financial freedom and management autonomy—in order present an overly positive picture increase chances a successful application. The shows FTs adjusted discretionary accruals up two years FT status. practice was negatively associated with future performance. Our study contributes growing literature on healthcare sector, by taking event-study approach applied this sector when significant institutional changes take place.
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ژورنال
عنوان ژورنال: Public Money & Management
سال: 2021
ISSN: ['1467-9302', '0954-0962']
DOI: https://doi.org/10.1080/09540962.2020.1866854