LibGuides: DHA-7001 v3: Week 3 Resources

Week 3 Resources

Earnings management in U.S. hospitals
Dong, G. N. (2016). Earnings management in U.S. hospitals. Journal of Health & Human Services Administration, 39(1), 41-71.
This article shows how financial statements may be manipulated while still conforming to GAAPs.

Financial reporting fraud: Public and private companies
Fleming, S. A., Riley, R. A., Jr., Hermanson, D. R., & Krancher, M. J. (2016). Financial reporting fraud: Public and private companies.
This article shows how financial information can be abused and mislead the users of the information.

Healthcare not-for-profits: FASB exposure draft highlights flexibility in financial statement presentation
Conner, B. (2016). Healthcare not-for-profits: FASB exposure draft highlights flexibility in financial statement presentation. Healthcare Financial Management, 70(3), 34-37.
This article shows that there is flexibility in how financial statements are presented and why it is important for users of the statements to know the differences.
Whatever happened to charity care in financial statements?
Whatever happened to charity care in financial statements? (2017). Healthcare Financial Management (HFM), 71(1), 1-3.
This article shows how financial reporting changed due to the Affordable Care Act.
Effective hospital revenue cycle management: Is there a trade-off between the amount of patient revenue and the speed of revenue collection?
Rausher, S., & Wheeler, J. R. C. (2008). Effective hospital revenue cycle management: Is there a trade-off between the amount of patient revenue and the speed of revenue collection? Journal of Healthcare Management, 53(6), 392-405.
This article shows conflicting goals associated with healthcare billing.