The Role of Overbilling in Hospitals’ Earnings Management Decisions
This paper examines the role of overbilling in hospitals’ earnings management choices. Overbilling by hospitals is a form of revenue manipulation that involves misclassifying a patient into a diagnosis-related group that yields higher reimbursement. As overbilling allows hospitals to increase revenu...
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| Format: | Article |
| Language: | English |
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Routledge
2018
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| Online Access: | View Fulltext in Publisher |