Misinterpreting Hospital Performance With Financial Statement Analysis
Misinterpreting Hospital Performance With Financial Statement Analysis
H David Sherman
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E. , the hospital) has been argued by Ijiri [1982] to be a key concern because the disclosure may damage the accountor vis-a-vis its competitors. The hospital industry is less vulnerable to this type of damage because of the nature of competition in this industry. Hospitals compete to attract physicians as a means of attracting patients. While this has historically meant that there is - 27 - essentially no price competition, the pressure to reduce health care costs has increased the price compe...tition. More complete cost and volume disclosure may result in a net loss of patients and revenues for some hospitals. The issue is whether the public benefit will exceed this cost. The need for output disclosure is already acknowledged in the accounting literature for non-profit organizations as reflected in the following excerpt from the Financial Accounting Standards Board's STATEMENT OF FINANCIAL ACCOUNTING CONCEPTS #4-0BJECTIVES OF FINANCIAL REPORTING BY NON-BUSINESS ORGANIZATION (1981) . "Information about an organization service efforts and accomplishments is useful to resource providers and others in assessing the performance of a nonbusiness organization and in making resource allocation decisions particularly because: .
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