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

Date

2013

Authors

Quosigk, Benedikt Markus

Journal Title

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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.

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Keywords

Consolidation, Disclosure Management, Hospital, Nonprofit, Off-Balance Sheet, Related Entity

Citation

Department

Accounting