Disclosure management through off-balance sheet activities, its association with performance and contributions in the nonprofit hospital setting

Date
2013
Authors
Quosigk, Benedikt Markus
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Volume Title
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Abstract

This research consists of three essays that examine disclosures of off-balance sheet activities among non-profit (NP) hospitals. Essay I documents the existence of unconsolidated off-balance sheet activities among NP hospitals. Essay II analyzes the association and importance of off-balance sheet activities with NP hospital contributions. Essay III seeks to determine the incentives for and association of off-balance sheet activities with NP hospital financial performance. Overall, these research essays are the first to analyze the association of unconsolidated off-balance sheet activities among NP hospitals and seek to increase understanding of this phenomenon as well as provide regulatory guidance.

Description
This item is available only to currently enrolled UTSA students, faculty or staff.
Keywords
Consolidation, Disclosure Management, Hospital, Nonprofit, Off-Balance Sheet, Related Entity
Citation
Department
Accounting