Discrepancies in hospital financial information: Comparison of financial data in state data repositories and the healthcare cost reporting information system
High-quality financial data are important to stakeholders in the healthcare sector but are difficult to obtain. The two data sources most often used are hospital financial statements (HFSs) and Medicare Cost Reports (MCRs). Applying an analytical framework of data information quality dimensions, we...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
American Accounting Association
2019
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| Subjects: | |
| Online Access: | View Fulltext in Publisher |