Earnings Management in English NHS Hospital Trusts
Earnings Management in English NHS Hospital Trusts
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英国 NHS 医院信托基金的盈余管理
DOI：
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发表时间：
2007
期刊：
影响因子：
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通讯作者：
M. Greenwood
中科院分区：
文献类型：
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作者：
J. Ballantine;J. Forker;M. Greenwood
在本文中，我们回顾了财务报告激励与要求英国NHS信托盈亏平衡。我们还调查了报告收入的分布，并估计了可自由支配的应计收益，从而对非营利性医院盈余管理的有限文献做出了贡献。我们发现，信托经理使用自由裁量权在应计收益报告在零左右的目标范围内。结果是稳健的，以最近的挑战，以盈余管理解释产生的分配和累计应计方法的使用。我们的研究结果表明，基于当前成本剩余收入的精确和具有挑战性的财务盈亏平衡目标与广泛使用可自由支配的应计收益相关，在一定程度上削弱了NHS信托的问责制。
In this paper we review the financial reporting incentives associated with the requirement to breakeven for English NHS Trusts. We also investigate the distribution of reported income and estimate discretionary accruals thereby contributing to the limited literature on earnings management in not-for-profit hospitals. We find that Trust managers use discretion over accruals to report income within the target range around zero. The results are robust to recent challenges to earnings management explanations arising from the use of distributional and aggregate accruals methodologies. Our findings indicate that a precise and challenging financial breakeven target based on current cost residual income is associated with wide-spread use of discretionary accruals to an extent that weakens the accountability of NHS Trusts.