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Earnings Management in Public Healthcare Organisations: The Case of the English NHS Hospitals

Anagnostopoulou, S.C. and Stavropoulou, C. ORCID: 0000-0003-4307-1848 (2020). Earnings Management in Public Healthcare Organisations: The Case of the English NHS Hospitals. Public Money and Management,

Abstract

We explore whether NHS hospitals managed their earnings upward before applying for Foundation Trust (FT) status, a scheme that allowed them greater financial freedom and management autonomy, in order to present an overly positive picture and increase their chances for a successful application. We show that NHS FTs adjusted discretionary accruals upward for up to two years before applying for FT status. This practice was negatively associated with their future financial performance.

Publication Type: Article
Additional Information: This is an Accepted Manuscript of an article to be published by Taylor & Francis in Public Money and Management, to available online: https://www.tandfonline.com/loi/rpmm20
Publisher Keywords: earnings management, institutional transition, NHS Foundation Trusts, financial performance, healthcare, hospitals
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
R Medicine > RA Public aspects of medicine > RA0421 Public health. Hygiene. Preventive Medicine
Departments: School of Health Sciences > Healthcare Services Research & Management
Date Deposited: 02 Nov 2020 12:01
URI: https://openaccess.city.ac.uk/id/eprint/25181
[img] Text - Accepted Version
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