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Nonprofit classification decisions in response to threshold-based charity care incentives
Advances in Accounting Pub Date : 2021-05-01 , DOI: 10.1016/j.adiac.2021.100525 Melvin A. Lamboy-Ruiz , Donald Lien , Pamela C. Smith
中文翻译:
响应基于阈值的慈善关怀激励的非营利分类决策
更新日期:2021-05-28
Advances in Accounting Pub Date : 2021-05-01 , DOI: 10.1016/j.adiac.2021.100525 Melvin A. Lamboy-Ruiz , Donald Lien , Pamela C. Smith
We examine how the threat of losing income tax-exemption affects U.S. nonprofit hospitals' misclassification of the components of uncompensated care when the hospitals (i) are required to provide charity care subject to a minimum threshold in exchange for keeping the tax-exemption, (ii) are reimbursed for their bad debts, and (iii) can misrepresent their privately observed information regarding bad debts and charity care provided. Using an analytical model, we illustrate the optimal misclassification strategies of bad debt and charity care.
中文翻译:
响应基于阈值的慈善关怀激励的非营利分类决策
我们研究了当医院(i)被要求提供符合最低门槛的慈善医疗以换取保持免税时,失去所得税豁免的威胁如何影响美国非营利医院对无偿医疗组成部分的错误分类,( ii) 获得坏账报销,并且 (iii) 可以歪曲他们私下观察到的有关坏账和提供的慈善护理的信息。使用分析模型,我们说明了坏账和慈善护理的最佳错误分类策略。