This study examines whether nonprofit hospitals (NPHs) use price increases to overstate reported charity care spending. Anecdotal evidence points to hospitals raising prices to maximize Medicare's supplemental reimbursement and to maximize collection from self-pay and uninsured patients. This...

"The objectives of this, the ninth edition of Government and Not- for- Profit Accounting: Concepts and Practices, remain unchanged from those of the previous editions. Above all, the text aims to make students aware of the dynamism of government and not- for- profit accounting and of the...