The question of whether federal tax-exemption policy for nonprofit hospitals is moving to a clearer and more robust … and fluid. Utilizing a quid pro quo rationale for federal tax-exemption of nonprofit hospitals as a framework, the … Policies for Nonprofit Hospitals; (2) A Changing Quid pro Quo: The Modern Era of Federal Tax Policy for Nonprofit Hospitals …

Whether nonprofit hospitals fulfill their implicit obligation to provide benefits to the public that are commensurate … a sample of nonprofit hospitals that are subject to Single Audit requirements. We find that small hospitals tend to … permit more meaningful policy analysis regarding nonprofit hospitals as well as a comparison to for-profit and governmental …

-exempt) hospitals. Prior research provides evidence that managers of nonprofit hospitals manage reported earnings to a range just above … management behavior of nonprofit hospitals. Specifically, I develop theory to predict that nonprofit hospitals use discretionary … earnings management behavior of nonprofit hospitals to that of for-profit hospitals. Overall, results suggest that nonprofit …

Nonprofit hospitals and their corporate governance in health care systems of California and Great Britain are shown as … statuses of nonprofit hospitals in California, Great Britain and the Czech Republic are summarized in Principles of Corporate … Governance of Nonprofit Hospitals based on OECD Principles of Corporate Governance. The practice of Czech hospitals financed by …

of 103 nonprofit hospitals. A number of linear regressions were conducted, with patient satisfaction as the dependent …

hospital industry. The study also takes advantage of the fact that a significant proportion of nonprofit hospitals are …