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題名:Health-contribution-motivated Expense Shifting and Determinants by Nonprofit Hospitals
書刊名:Journal of Business Administration
作者:Kuo, Jenn-shyongChiu, Shih-tsungHo, Yi-cheng
出版日期:2021
卷期:46:2
頁次:頁33-60
主題關鍵詞:Not-for-profit hospitalsExpense shiftingUnrelated business activitiesCost allocation
原始連結:連回原系統網址new window
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  • 被引用次數被引用次數:期刊(0) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:0
  • 共同引用共同引用:1
  • 點閱點閱:8
期刊論文
1.Tinkelman, D.(2009)。Unintended consequences of expense ratio guidelines: The Avon breast cancer walks。Journal of Accounting and Public Policy,28(6),485-494。  new window
2.Becker, C. L.、DeFond, M. L.、Jiambalvo, J.、Subramanyam, K. R.(1998)。The effects of audit quality on earnings management。Contemporary Accounting Research,15(1),1-24。  new window
3.Baber, W. R.、Daniel, P. L.、Roberts, A. A.(2002)。Compensation to managers of charitable organizations: An empirical study of the role of accounting measures of program activities。The Accounting Review,77(3),679-693。  new window
4.McNichols, Maureen F.(2000)。Research design issues in earnings management studies。Journal of Accounting and Public Policy,19(4/5),313-345。  new window
5.Nicholson, S.、Pauly, M. V.、Burns, L. R.、Baumritter, A.、Asch, D. A.(2000)。Measuring Community Benefits Provided by For-Profit and Nonprofit Hospitals。Health Affairs,19(6),168-177。  new window
6.郭振雄、何怡澄(2008)。宗教團體與非宗教團體設立之醫療財團法人從事社區公益活動支出差異。第三部門學刊,9,71-94。  延伸查詢new window
7.Leone, A. J.、Van Horn, R. L.(2005)。How do nonprofit hospitals manage earnings?。Journal of Health Economics,24(4),815-837。  new window
8.Omer, Thomas C.、Yetman, Robert J.(2003)。Near zero taxable income reporting by nonprofit organizations。Journal of the American Taxation Association,25(2),19-34。  new window
9.Omer, T. C.、Yetman, R. J.(2007)。Tax misreporting and avoidance by nonprofit organizations。The Journal of the American Taxation Association,29(1),61-86。  new window
10.譚慧芳(20110900)。Earnings Management in Non-Profit Hospitals--Evidence from Taiwan。International Journal of Electronic Business Management,9(3),243-257。  new window
11.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
12.Yoder, T.、Addy, N.、McAllister, B. P.(2011)。Tax-motivated increases in qualifying distributions by private foundations。Journal of the American Taxation Association,33(1),79-108。  new window
13.Yetman, M. H.、Yetman, R. J.、Badertscher, B.(2009)。Calibrating the reliability of publicly available nonprofit taxable activity disclosures: Comparing IRS 900 and IRS 900-T data。Nonprofit and Voluntary Sector Quarterly,38(1),95-116。  new window
14.Yetman, M. H.、Yetman, R. J.(2013)。Do donors discount low-quality accounting information?。Accounting Review,88(3),1041-1067。  new window
15.Yetman, R. J.(2003)。Nonprofit taxable activities, production complementarities and joint cost allocation。National Tax Journal,56(4),789-799。  new window
16.Yetman, R.(2001)。Tax-motivated expense allocations by nonprofit organization。Accounting Review,76(3),297-311。  new window
17.Wen, Yi-Chieh、Huang, Pinghsun、Shen, Hsiu-Chu、Zhang, Yan(2019)。The role of organizational forms in nonprofit firms' real earnings management: Evidence from nonprofit hospitals in Taiwan。Advances in Accounting,46,(100418)1-(100418)11。  new window
18.Tinkelman, D.(1998)。Difference in sensitivity of financial statement users to joint cost allocations: The case of nonprofit organizations。Journal of Accounting, Auditing and Finance,13(4),377-393。  new window
19.Schmidt, A. P.(2007)。DISCUSSION OF: Tax misreporting and avoidance by nonprofit organizations。Journal of the American Taxation Association,29(1),87-92。  new window
20.Sansing, R.(1998)。The unrelated business income tax, cost allocation, and productive efficiency。National Tax Journal,51(2),281-302。  new window
21.Maiuro, L. S.、Schneider, H.、Bellows, N.(2004)。Endangered species? Not-for-profit hospitals face tax-exemption challenge。Healthcare Financial Management,58(9),74-78。  new window
22.Khumawala, S. B.、Parsons, L. M.、Gordon, T. P.(2005)。Assessing the Quality of Not-For-Profit Efficiency Ratios: Do Donors Use Joint Cost Allocation Disclosures?。Journal of Accounting, Auditing and Finance,20(3),287-309。  new window
23.Jones, C. L.、Roberts. A. A.(2006)。Management of financial information in charitable organizations: The case of joint-cost allocations。The Accounting Review,81(1),159-178。  new window
24.Jegers, M.(2010)。The effect of board-manager agency conflicts on nonprofit organisations' earnings and cost allocation manipulations。Accounting and Business Research,40(5),407-419。  new window
25.Hofmann, M. A.(2007)。Tax-motivated expense shifting by tax-exempt associations。Journal of the American Taxation Association,29(1),43-60。  new window
26.Hager, M. A.(2003)。Is grant proposal writing a fundraising expense?。The Nonprofit Quarterly,10(1),24-28。  new window
27.何怡澄、郭振雄(20160300)。法令變動對醫療財團法人從事社區公益服務的影響。臺灣經濟預測與政策,46(2),119-156。new window  延伸查詢new window
28.Hager, M. A.(2003)。Current practices in allocation of fundraising expenditures。New Directions for Philanthropic Fundraising,41,39-52。  new window
29.Grasse, N.、Davis, T.、Ihrke, D.(2014)。Understanding the compensation of nonprofit executive directors: Examining the influence of performance and organizational characteristics。Nonprofit Management & Leadership,24(3),377-398。  new window
30.Flynn, R.(2003)。Indirect cost allocations and the incentive to report high program service expenditures in form 990: An examination of donors' perceptions。Journal of Academy of Business and Economics,1(2),121-125。  new window
31.Cordes, J. J.、Weisbrod, B. A.(1998)。Differential taxation of nonprofits and the commercialization of nonprofit revenues。Journal of Policy Analysis and Management,17(2),195-214。  new window
32.Block, S. R.、Rosenberg, S.(2002)。Toward a understanding of founder's syndrome: An assessment of power and privilege among founders of nonprofit organizations。Nonprofit Management & Leadership,12(4),353-368。  new window
33.Barniv, R.、Danvers, K.、Healy-Burress, J. P.(2005)。An empirical examination of state and local revocations of tax-exempt status for nonprofit hospitals。Journal of the American Taxation Association,27(2),1-25。  new window
圖書
1.Glaeser, Edward L.(2003)。The Governance of Not-for-Profit Organizations。University of Chicago Press。  new window
2.Stevens, R.(1989)。In sickness and in wealth: American hospitals in the twentieth century。New York, NY:Basic Books。  new window
3.Starr, P.(1982)。The Social Transformation of American Medicine。New York:Basic Books。  new window
4.Scholes, M. S.、Wolfson, M. A.、Erickson, M. M.、Hanlon, M. L.、Maydew, E. L.、Shevlin T.(2015)。Taxes and business strategy: A planning approach。Pearson Education。  new window
 
 
 
 
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