The Sentinel Effect and Financial Reporting Aggressiveness in the Healthcare Industry

Koreff, Jared; Robb, Sean W. G.; Trompeter, Gregory M.

doi:10.2308/acch-52636

Cited by 6 publications

(2 citation statements)

References 75 publications

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“…As seen in New Jersey, 104 this option could exert public pressure on hospitals to improve ratios, which eventually could help improve patient outcomes. This result is similar to that of the sentinel effect, in which increased oversight is linked to improved behavior 108 …”

Section: Policy Option Analysissupporting

confidence: 76%

Nurse staffing legislation: Empirical evidence and policy analysis

2021

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Unsafe nurse staffing conditions in hospitals have been shown to increase the risk of adverse patient events, including mortality. Consequently, United States and international professional nursing organizations often advocate for safer staffing conditions. There are a variety of factors to consider when staffing nurses for patient safety, such as the number of patients per nurse, nurse preparation, patient acuity, and nurse autonomy. The complex issue of staffing nurses often is compounded by cost issues and can become politicized. When nurse organizations' recommendations for safe staffing measures are disregarded by hospital administrations, nurse lobbyists and interest groups often pursue legislative action to protect patients and nurses from unsafe staffing conditions. This article presents a narrative review of safe nurse staffing factors and an analysis of nurse staffing legislation. Using a patient‐centric lens, three state‐level nurse staffing policies (mandated nurse‐to‐patient ratios, public reporting of staffing plans, and nurse staffing committees) were evaluated by empirical evidence, cost to hospitals and state governments, political feasibility, and potential to affect patient populations. Although nurse staffing policy analysis can be conducted in several ways, it is crucial that nurses consider empirical evidence related to staffing policies as well as evaluations of implemented policies and political influences.

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Section: Policy Option Analysissupporting

confidence: 76%

Nurse staffing legislation: Empirical evidence and policy analysis

2021

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“…They find that larger donors are more likely to discount joint cost disclosures relative to smaller (less sophisticated) donors, whereas Khumawala et al (2005) find that expert donors are less likely to discount joint cost disclosures relative to novice donors. The heightened government oversight is associated with lower financial reporting aggressiveness through AEM (Koreff et al, 2020).…”

Section: Accrual Manipulation and Type Of Fundersmentioning

confidence: 99%

A quest for a small surplus: Accrual and real-based earnings management by UK nonprofits

Mahmood¹

2020

Preprint

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In this study, we examine the impact of donor sophistication and low donor-beneficiary separation (service-orientation) on earnings management behaviour in large UK charities. Using a sample of charities that report to the Charity Commission for England and Wales over the period 2007 to 2018, we first show that charities manipulate their bottom-line income using both accrual and real-based manipulation techniques to achieve a target benchmark of a small surplus. Furthermore, we find that the sophistication of funders and larger endowment funds are positively associated with financial reporting quality, moderating the effect of manipulation. We also find that lower donor-beneficiary separation (more service-oriented charity) deters real earnings management behaviour. Instead, where the funders are also the users of a charity's services, i.e. when the donor-beneficiary separation is low, managers are more likely to resort to accruals-based earnings management. Overall, we provide empirical evidence on earnings management in a little-researched sector that need not be beyond reproach, especially in the times of depleting public confidence in the sector.

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