Earnings management in public hospitals: The case of Greek state-owned hospitals Ioanna Malkogianni

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Uploaded by Ioanna Malkogianni     Uploaded date: May 23, 2022    
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Publication date
May 16, 2022
Paper language
Abstract
Using agency theory, this article evaluates the extent to which Greek state-owned hospitals followed earnings management techniques to affect reported earnings and which accrual accounts are relevant to explain discretionary accruals. Covering the period from 2009–2019, the analysis reveals that the Greek state-owned hospitals try to report small surpluses. Accrual-based accounts and changes in their value between successive years provide evidence of relevance for earnings management.
Preferred Citation
Ioanna Malkogianni & Sandra Cohen (2022) Earnings management in public hospitals: The case of Greek state-owned hospitals, Public Money & Management, DOI: 10.1080/09540962.2022.2071005
Keywords
Agency theory; discretionary accruals; earnings management; public sector hospitals; small surpluses; state-owned hospitals
Email
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Category
Financial accounting
Type of Paper
Published paper

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From the journal
https://www.tandfonline.com/doi/full/10.1080/09540962.2022.2071005?src=

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