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Discrepancies in Hospital Financial Information : Comparison of Financial Data in State Data Repositories and the Healthcare Cost Reporting Information System
Lamboy-Ruiz, Melvin A. - 2018
High-quality financial data are important to stakeholders in the healthcare sector but are difficult to obtain. The two data sources most often used are hospital financial statements (HFSs) and Medicare Cost Reports (MCRs). Applying an analytical framework of data information quality dimensions,...
Persistent link: https://www.econbiz.de/10012924292
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Health Care Fraud : An Introduction to a Major Cost Issue
Byrd, James; Powell, Paige; Smith, Douglas - 2013
Fraud affects all businesses and industries, but when health care is viewed as a single industry including hospitals, physicians, insurers, pharmaceuticals, etc., fraud in this single industry assumes a monumental identity. Malcolm Sparrow of Harvard University affirmed that the order of...
Persistent link: https://www.econbiz.de/10014156317
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Applying IFRS Mandatory : Evidence from Greek Listed Companies
Papadatos, Konstantinos - 2012
, in Greece. In this context, a questionnaire was send to the listed companies of the Athens Stock Exchange (ASE) in 2008 …
Persistent link: https://www.econbiz.de/10013100328
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Has IFRS Adoption Affected Management Accounting Systems? Empirical Evidence from Greece
Cohen, Sandra - 2014
decision making and the interaction between external and internal reporting, after the IFRS transition in Greece, are explored …
Persistent link: https://www.econbiz.de/10013066342
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Modernizing Government Accounting Standards in Greece : A Case of 'Garbage Can' Decision-Making
Cohen, Sandra - 2016
Purpose: In this paper we examine the standard-setting process at the central government level in a country operating under special circumstances of financial strain. More specifically, we analyze the decision-making process under which the new modified cash-based set of accounting standards was...
Persistent link: https://www.econbiz.de/10013006418
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Comparing Intellectual Capital Disclosure Among the Greek Listed Companies : Does Sector and Capitalization Matter?
Nerantzidis, Michail - 2015
The purpose of this study is to examine the intellectual capital disclosure (hereafter: ICD) among the Greek listed companies and compare this level of disclosure among companies of different sector and capitalisation. For this reason, a content analysis of 49 companies' annual reports was...
Persistent link: https://www.econbiz.de/10013033914
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Assessing the Impact of IPSAS on financial reporting and public management in Greece
Gkouma, Olympia G.; Filos, John - In: Spoudai : journal of economics and business 72 (2022) 1/2, pp. 56-79
The adoption of International Public Sector Accounting Standards (IPSAS) is gaining momentum across the world. Greece … sector in Greece adopted IPSAS-based standards (P.D.54/2018) in June 2018. The transition from modified cash accounting to … objective of this study is to assess the impact of IPSAS on financial reporting and public management in Greece and discuss the …
Persistent link: https://www.econbiz.de/10013448092
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An Empirical Investigation of the Audit Market in the U.S. Healthcare Sector
Yuan, Xiaoli - 2017
The purpose of this paper is to analyze the market for audit services for publicly traded companies operating in the US for-profit (FP) healthcare sector. Complex national and local healthcare laws and regulations suggest the importance of assessing fee effects of joint national-level and city...
Persistent link: https://www.econbiz.de/10012964582
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An Extended Performance Reporting Framework for the Italian Healthcare Industry
Alesani, Daniele - 2009
Recent accounting scandals in the private and public sectors have drawn increasing attention to the shortcomings of traditional financial reporting. In an attempt to respond to these limitations, various reporting frameworks have been developed. The paper proposes a comprehensive Extended...
Persistent link: https://www.econbiz.de/10012764438
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Auditor Size and Internal Control Reporting Differences in Nonprofit Healthcare Organizations
Rich, Kevin T. - 2017
We investigate whether auditor size is associated with the disclosure of internal control exceptions among Circular A-133 audits of nonprofit healthcare organizations. Our focus on auditor report outcomes within the nonprofit healthcare sector is timely and relevant, given the sector's growth...
Persistent link: https://www.econbiz.de/10012975542