Page 230 - 32.3

Earnings Management Behavior under the Global Budget Payment and Reduction of Medical Expenses
System: The Effects of Different Types of Hospitals

Review, 81 (5): 983-1016.
Cannon, J. N., Lamboy-Ruiz, M. A., and Watanabe, O. V. 2022. Ownership type and
earnings management in U.S. hospitals. Advances in Accounting, 58, Article
100612. https://doi.org/10.1016/j.adiac.2022.100612

Chen, F. J., Laditka, J. N., Laditka, S. B., and Xirasagar, S. 2007. Providers’ responses
to global budgeting in Taiwan: What were the initial effects?. Health Services
Management Research, 20 (2): 113-120.
Cheng, S. H., Chen, C. C., and Chang, W. L. 2009. Hospital response to a global budget
program under universal health insurance in Taiwan. Health Policy, 92 (2-3):

158-164.
Durbin, J., and Watson, G. S. 1971. Testing for serial correlation in least squares
regression. III. Biometrika, 58 (1): 1-19.
Eldenburg, L. G., Gunny, K, A., Hee, K. W., and Soderstrom, N. 2011. Earnings
management using real activities: Evidence from nonprofit hospitals. The
Accounting Review, 86 (5): 1605-1630.

Eldenburg, L. G., Krishnan, H. A., and Krishnan, R. 2017. Management accounting and
control in the hospital industry: A review. Journal of Governmental & Nonprofit
Accounting, 6 (1): 52-91.
Elshafie, E., and Alam, P. 2011. The difference in earnings management between not-for-
profit and for-profit hospitals. American Journal of Business Research, 4 (1):

73-90.
Francis, J. R., Maydew, E. L., and Sparks, H. C. 1999. The role of Big 6 auditors in the
credible reporting of accruals. Auditing: A Journal of Practice & Theory, 18 (2):
17-34.
Han, J. C. Y., and Wang, S. W. 1998. Political costs and earnings management of oil
companies during the 1990 Persian Gulf crisis. The Accounting Review, 73 (1):

103-117.
Hazarika, S., Karpoff, J. M., and Nahata, R. 2012. Internal corporate governance, CEO
turnover, and earnings management. Journal of Financial Economics, 104 (1):
44-69.

Heese, J. 2018. The role of overbilling in hospitals’ earnings management decisions.
European Accounting Review, 27 (5): 875-900.
Hoerger, T. J. 1991. ‘Profit’ variability in for-profit and not-for-profit hospitals. Journal of

220