Noe, Kelly; Forgione, Dana A.; Smith, Pamela C.; Liu, Hanni - In: Journal of Public Budgeting, Accounting & Financial … 29 (2017) 1, pp. 1-19
We examine earnings management in non-publicly listed companies, with a focus on for-profit (FP) hospice organizations, and extend the accounting earnings management literature to the hospice industry. FP hospice organizations file Medicare cost reports that include complete financial statements...