Read Books Online and Download eBooks, EPub, PDF, Mobi, Kindle, Text Full Free.
Strategic Reporting By Nonprofit Hospitals
Download Strategic Reporting By Nonprofit Hospitals full books in PDF, epub, and Kindle. Read online Strategic Reporting By Nonprofit Hospitals ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Book Synopsis Strategic Reporting by Nonprofit Hospitals by : Amanda Beck
Download or read book Strategic Reporting by Nonprofit Hospitals written by Amanda Beck and published by . This book was released on 2020 with total page 55 pages. Available in PDF, EPUB and Kindle. Book excerpt: Given the tax advantages afforded to nonprofit hospitals, including the ability to issue tax-exempt debt, hospital managers encounter institutional pressure to provide community benefits. When nonprofits issue debt, they also face economic pressure to meet creditors' financial performance expectations. We document a reporting strategy that allows nonprofit hospitals to reduce the cost of bond debt while simultaneously alleviating regulators' and community members' concerns about inadequate provision of charity care. Using data from public bond issues for California nonprofit hospitals, we find that hospital managers shift costs from bad debt expense to charity care in periods prior to a public bond issuance and that reporting lower-than-expected bad debt expense is associated with a lower cost of debt. Our results inform those relying on accounting measurements to infer nonprofit hospitals' social good provisions and financial health.
Book Synopsis Nonprofit Hospitals by : United States. General Accounting Office
Download or read book Nonprofit Hospitals written by United States. General Accounting Office and published by . This book was released on 1993 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Nonprofit Hospital Board Involvement in the Strategic Decision Process by : Steve Richard Andersen
Download or read book Nonprofit Hospital Board Involvement in the Strategic Decision Process written by Steve Richard Andersen and published by . This book was released on 2002 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis For-Profit Enterprise in Health Care by : Institute of Medicine
Download or read book For-Profit Enterprise in Health Care written by Institute of Medicine and published by National Academies Press. This book was released on 1986-01-01 with total page 580 pages. Available in PDF, EPUB and Kindle. Book excerpt: "[This book is] the most authoritative assessment of the advantages and disadvantages of recent trends toward the commercialization of health care," says Robert Pear of The New York Times. This major study by the Institute of Medicine examines virtually all aspects of for-profit health care in the United States, including the quality and availability of health care, the cost of medical care, access to financial capital, implications for education and research, and the fiduciary role of the physician. In addition to the report, the book contains 15 papers by experts in the field of for-profit health care covering a broad range of topicsâ€"from trends in the growth of major investor-owned hospital companies to the ethical issues in for-profit health care. "The report makes a lasting contribution to the health policy literature." â€"Journal of Health Politics, Policy and Law.
Book Synopsis The Relationship Between Strategic Success Paradigm and Performance in Nonprofit Hospitals by : Dba Msa Meyers
Download or read book The Relationship Between Strategic Success Paradigm and Performance in Nonprofit Hospitals written by Dba Msa Meyers and published by . This book was released on 2024-02-23 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: To my heavenly father, the source of all wisdom and love, without whom this work would not have been possible. Dedication to my Mom, Dad, and older brother, who are in heaven looking down on me and the rest of my family and friends, thank you for lifting me up when I was down, for encouraging me when disheartened, and inspiring me when I was deflated. You taught me to always stay positive, keep love in my heart and the lord first in my life. Thank you from the bottom of my heart.
Book Synopsis Institutional Pressures to Provide Social Benefits and the Earnings Management Behavior of Nonprofits by : Brian Vansant
Download or read book Institutional Pressures to Provide Social Benefits and the Earnings Management Behavior of Nonprofits written by Brian Vansant and published by . This book was released on 2015 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This study examines the relationship between institutional pressures to provide social benefits and the discretionary accrual behavior of nonprofit firms. I examine this issue within the context of US nonprofit hospitals, an economically significant and politically rich setting where firms face considerable institutional pressure to provide an important social benefit: charity care. I argue that institutional pressures on nonprofits to provide higher levels of social benefits imply that lower profits should be reported. I develop theory and provide evidence which suggests that, due to competing private incentives to report higher profits, nonprofit managers strategically use discretionary accruals to increase accounting earnings when the social benefits their firms have provided in the current period exceed external stakeholders' normative expectations. The findings from this study inform the ongoing political debate regarding the appropriateness of tax-exemptions for US nonprofit hospitals and should therefore be of interest to both regulators and policymakers. In addition, this study provides timely insights for researchers regarding how institutional pressures can affect managers' reporting behaviors in other settings where similar competing reporting incentives exist between managers' private benefits and stakeholder expectations related to social benefits.
Book Synopsis The Convergence Between For-Profit and Nonprofit Hospitals in the United States by : Guy David
Download or read book The Convergence Between For-Profit and Nonprofit Hospitals in the United States written by Guy David and published by . This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper provides evidence of the growing similarity in capacity of for-profit and nonprofit hospitals. In 1960, nonprofit hospitals maintained on average more than three times as many beds per hospital as their for-profit counterparts; following a monotonic decline in relative size, by 2000, the average nonprofit hospital was only 32% larger than the typical for-profit hospital. Hospital level data for the United States indicate that the convergence was driven primarily by industry-wide effects such as entry, exit and ownership switches, rather than expansions or downsizing of existing hospitals. These findings suggest that hospitals may in fact strategically choose their ownership type (nonprofit vs. for-profit status) and hence, their regulatory environment. Accordingly, I develop a model in which firms have identical objectives but differ in their ability to benefit from a given ownership form. In contrast to the existing literature, this approach relies neither on different ownership type-specific objectives nor on market failure to generate an equilibrium in which both ownership types are chosen by a strictly positive fraction of hospitals. Changes in the economic environment alter firms' incentives to maintain a given ownership type. This in turn induces firms to modify their capacity and encourages some firms to switch their ownership type. Crowding-out of government hospitals, population growth and increasing involvement of the government in the healthcare market may account for the convergence in size. Policymakers and legislators often exert pressure on nonprofit hospitals by tying tax-exemptions to hospital-level measures of community benefits such as free care for the indigent. I argue that by omitting industry-wide effects of a hospital's tax-exempt status on price and industry output, such pressure may both lead to convergence in size and be welfare decreasing. Analysis at the state and Metropolitan Statistical Area (MSA) level as well as at the hospital level corroborate the principal theoretical predictions.
Book Synopsis Strategy and Marketing Tactics in Nonprofit Hospitals by : Mark Parry
Download or read book Strategy and Marketing Tactics in Nonprofit Hospitals written by Mark Parry and published by . This book was released on 1990 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Institutional Drivers of Reporting Decisions in Nonprofit Hospitals by : Ranjani Krishnan
Download or read book Institutional Drivers of Reporting Decisions in Nonprofit Hospitals written by Ranjani Krishnan and published by . This book was released on 2011 with total page 55 pages. Available in PDF, EPUB and Kindle. Book excerpt: We examine the influence of normative and regulative institutional factors on cost shifting by nonprofit hospitals in their publicly reported statements. We explore whether normative constraints imposed by stakeholders, who prefer that nonprofit hospitals allocate their resources toward patient-related program services, influence the extent to which nonprofit hospitals shift costs towards program services and away from administrative and fundraising categories, thereby appearing more efficient. We also explore whether regulative factors, such as oversight, influence cost shifting behaviors. Results indicate that nonprofit hospitals facing higher normative pressures to demonstrate efficiency shift costs to a greater extent, and hospitals facing higher regulatory oversight shift costs to a lesser extent. Consistent with prior research, we also find that hospitals that obtain higher donations revenue shift costs to a greater extent. Our results show that, in addition to economic factors documented by prior literature, institutional factors also influence nonprofit hospitals' cost shifting behaviors.
Book Synopsis Governing Community Hospitals by : John P. McComb
Download or read book Governing Community Hospitals written by John P. McComb and published by Jossey-Bass. This book was released on 1992 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: McComb draws on his more than 40 years of experience as a hospital trustee, consultant, and health care lawyer to provide a thorough overview of the many issues confronting health care executives, including planning and marketing, ensuring fiscal integrity, understanding the board's role in improving quality of care, knowing when and how to restructure, contending with the impact of managed care systems, and adopting alternative strategies for responding to reform proposals. Table of Contents: 1. The Crisis and the Challenge; 2. Understanding the Hospital Setting; 3. The Goals of Governance; 4. Voluntarism and the Nonprofit Corporation; 5. Recruiting and Retaining the CEO; 6. The Committee System of Governance; 7. Board Accountability and Limitations; 8. Responsibilities in Planning and Marketing; 9. Ensuring Fiscal Integrity; 10. Improving Quality for Patients and Staff; 11. Knowing When and How to Restructure; 12. The Impact of Shared Services and Managed Care; 13. Meeting the Challenge and Building Effective Boards.
Book Synopsis Nonprofit Hospitals by : California. Bureau of State Audits
Download or read book Nonprofit Hospitals written by California. Bureau of State Audits and published by . This book was released on 2012 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Community Health Needs Assessments by : Natalie Zavala
Download or read book Community Health Needs Assessments written by Natalie Zavala and published by . This book was released on 2019 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: Health care in the United States is beginning to shift away from fee-for-service towards value-based care focusing on addressing determinants of health as a means to tackle the nation's rising health costs (Solomon, 2018). Through the enactment of the Affordable Care Act's "Additional Requirements for Charitable Hospitals," nonprofit hospitals are held to greater accountability and transparency to impact their surrounding community's health needs by partnering with state, city, hospital and community organizations to produce triennial Community Health Needs Assessments (CHNAs) and resulting implementation strategy reports. This literature review aimed to evaluate the components of the CHNAs and identify a framework for quality assessments. The Pennel, Mcleroy, Burdine & Matarrita-Cascante (2015) 16-point criteria was identified as a comprehensive framework as it evaluated characteristics including involvement of partner and stakeholders, organizational structure, community served definition, assessment of data, identification and prioritization of community health issues, examination of relationship of root cause of health problem, incorporation of local feedback, assessment of resources and positive and negative characteristics (ex. assets vs. death rates), clear goals and measurable objectives, subsequent implementation strategies, evidence-based strategies, priorities address social determinants of health, process description, feasibility and sustainability, evaluation of plan and availability of plan. A qualitative analysis was used applying the 16-point Pennel et al. (2015) framework to assess the quality of the 2013 and 2016 Kaiser Permanente Southern California's Kaiser Foundation Hospitals CHNAs and implementation strategy reports. Findings showed that the Kaiser Foundation Hospital CHNAs and implementation strategies fulfilled the 16-point criteria. However, there is opportunity to elevate the clear and measurable objectives and use of evidence-based strategies criteria. After two rounds of CHNAs, the effectiveness of the assessments in addressing health disparities and inequity is yet to be determined, however, nonprofit hospital efforts alone are not enough. Policymakers must look upstream to address the determinants of health and tackle the health care system issue that perpetuates the rising costs, inefficiency of resource and population health disparity.
Book Synopsis Healthcare Finance by : Louis C. Gapenski
Download or read book Healthcare Finance written by Louis C. Gapenski and published by . This book was released on 2016 with total page 739 pages. Available in PDF, EPUB and Kindle. Book excerpt: The essential concepts of both accounting and financial management are covered in this best-selling healthcare finance book. Through clear explanations, numerous examples, and realistic practice problems, it arms future managers with the grounding they need to make financially sound decisions for their healthcare organizations. This thoroughly updated edition provides more emphasis on the unique marketplace for healthcare services and additional examples from nonhospital settings, including medical practices, clinics, home health agencies, nursing homes, and managed care organizations.
Book Synopsis State Reporting Requirements and Non-profit Hospital Community Benefit Spending by : Emily Katherine Johnson
Download or read book State Reporting Requirements and Non-profit Hospital Community Benefit Spending written by Emily Katherine Johnson and published by . This book was released on 2015 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this paper, we examined whether state community benefit reporting laws were associated with non-profit hospital community benefit spending. We hypothesized that hospitals in states with these requirements would spend a greater proportion of their total operating expenses on community benefits. In addition, we considered that levels of charity care spending would be more influenced by community needs than by laws. Therefore, we also hypothesized that the increase in overall spending due to state laws would be driven by spending on community benefit activities focused on public and population health rather than direct hospital care provision. The dependent variables were the percent of hospitals' total expenses that went towards (1) overall community benefit spending, (2) at-cost charity care spending, and (3) population-oriented health efforts. Accounting for correlation within hospital referral regions, we modeled each dependent variable as a function of state reporting laws, as well as hospital and market characteristics that may include drivers of community benefit spending. Over 3,100 non-profit hospital facilities that submitted community benefit data to the IRS via Form 990 and Schedule H from 2009-2011. On average, non-profit hospitals spent 7.8% of their total expenses on any community benefits, 2.2% on at-cost charity care benefits, and 2.6% on population health benefits. While there was a significant relationship between reporting laws and spending for hospitals that were not dependent on Medicaid for revenue, this was not the case for Medicaid-dependent hospitals (p=.688). Among the former, the presence of a state reporting requirement was associated with a 12.4% increase in the percent of total expenses dedicated to community benefits (p=.001). This increase was driven by population-oriented benefit spending; there was no significant relationship between reporting requirements and charity care spending (p=.335), but the spending ratio for alternate community benefits was 14.4% greater when hospitals were in states with such a requirement (p=.039). Overall, state reporting laws were correlated with increased hospital spending on community benefit activities. These laws appear to be most impactful on hospitals with greater financial flexibility and activities related to public and population health rather than direct care provision.
Book Synopsis Coverage of Nonprofit Hospitals Under National Labor Relations Act by :
Download or read book Coverage of Nonprofit Hospitals Under National Labor Relations Act written by and published by . This book was released on 1974 with total page 6 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Nonprofit Strategy Revolution by : David La Piana
Download or read book The Nonprofit Strategy Revolution written by David La Piana and published by Turner Publishing Company. This book was released on 2018-08-07 with total page 237 pages. Available in PDF, EPUB and Kindle. Book excerpt: Turner Publishing proudly presents a fully-updated edition of The Nonprofit Strategy Revolution FINALIST, Ben Franklin Awards, Independent Book Publishers Association, Business Category The world changes continuously and rapidly. It’s foolhardy to believe that strategies should not do so as well. Nonprofit leaders already know this, but traditional strategic planning has locked them into a process that’s divorced from today’s reality. That’s why plans sit on the shelf and why smart executives are always seeking workarounds in between planning periods. The Nonprofit Strategy Revolution offers a nimble and powerful alternative. In this groundbreaking book, strategy expert David La Piana introduces “Real-Time Strategic Planning,” a fluid, organic process that engages staff and board in a program of systematic readiness and continuous responsiveness. With it, your nonprofit will be able to identify, understand, and act on challenges and opportunities as they arise. At the heart of this practical book is the Real-Time Strategic Planning Cycle. Based on four years of research and testing with a variety of nonprofits, this proven process guides you through the steps to sound strategy. You’ll find tools for clarifying your competitive advantage; generating a strategy screen—criteria for evaluating strategies to be able to respond quickly; handling big questions; developing and testing strategies; and implementing and adapting strategies. This useful guide also includes exhibits and case examples showing how concepts play out in real-life; a total of 27 tools—10 of which are essential for forming strategies; Theory to Action sidebars telling you which tool to use for a given task; and a link to downloadable content with all the tools and interactive worksheets you’ll need, as well as a Facilitator’s Guide to Real-Time Strategic Planning that gives you everything you need: the day’s agenda, instructions for preparing flip charts, prework to be done, handouts, and worksheets. Use The Nonprofit Strategy Revolution and get the clarity and direction you need for maximum mission success.
Author :United States General Accounting of Gao Publisher :Independently Published ISBN 13 :9781090690456 Total Pages :64 pages Book Rating :4.6/5 (94 download)
Book Synopsis Circumstances Under Which Nonprofit Hospitals Are Reviewing and Deciding to Terminate Social Security Coverage by : United States General Accounting of Gao
Download or read book Circumstances Under Which Nonprofit Hospitals Are Reviewing and Deciding to Terminate Social Security Coverage written by United States General Accounting of Gao and published by Independently Published. This book was released on 2019-03-18 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt: Circumstances Under Which Nonprofit Hospitals Are Reviewing and Deciding To Terminate Social Security Coverage
