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Rising Labor Costs, Earnings Management, and Financial Performance of Health Care Providers around the World

International Best Practices in Health Care Management

ISBN: 978-1-78441-279-1, eISBN: 978-1-78441-278-4

ISSN: 1474-8231

Publication date: 23 February 2015

Abstract

Originality/value

The finding of this study not only informs regulators that earnings management is pervasive in health care organizations around the world, but also contributes to the studies of financial book-tax reporting alignment, given the existing empirical evidence linking earnings management to corporate tax avoidance in this very sector.

Keywords

Citation

Dong, G.N. (2015), "Rising Labor Costs, Earnings Management, and Financial Performance of Health Care Providers around the World ", International Best Practices in Health Care Management (Advances in Health Care Management, Vol. 17), Emerald Group Publishing Limited, Bingley, pp. 117-135. https://doi.org/10.1108/S1474-823120140000017006

Publisher

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Emerald Group Publishing Limited

Copyright © 2015 Emerald Group Publishing Limited