References
- Nicholson, S., Pauly, M. V., Burns, L. R., Baumritter, A., & Asch, D. A. Measuring community benefits provided by for-profit and nonprofit hospitals. Health Affairs, 2000; 19(6), 168-177. https://doi.org/10.1377/hlthaff.19.6.168
- Gentry, W. M., & Penrod, J. The tax benefits of not-for-profit hospitals. In The Changing Hospital Industry: Comparing For-Profit and Not-for-Profit Institutions. 2000: 285-324. University of Chicago Press.
- Folkerts, L. L. Do Nonprofit Hospitals Provide Community Benefit-Critique of the Standards for proving Deservedness of Federal Tax Exemptions. J. Corp. L., 2008; 34, 611.
- California Health Care Foundation, California Hospitals : An Evolving Environment, California Health Care Foundation. 2015
- Lane, G. P., Longstreth, E., & Nixon, V. A Community Leaders Guide to Hospital Finance. The Access project, Suite, 2001, 1-17.
- Congressional Budget Office.Nonprofit Hospitals and the Provision of Community Benefits. CBO report. 2006
- "Not-For-Profit Hospitals May Not Trump For-Profits in Providing Uncompensated Care", UCSF News Center, 2015. 8. 5, https://www.ucsf.edu/news/2015/08/131191/not-profit-hospitals-may-not-trump-profits-providing-uncompensated-care
- Behn, B. K., DeVries, D. D., & Lin, J. The determinants of transparency in nonprofit organizations: An exploratory study. Advances in Accounting, 2010; 26(1): 6-12. https://doi.org/10.1016/j.adiac.2009.12.001
- Thomas Silk and Rosemary Fei, California's Nonprofit Integrity Act of 2004(SB1262), International Journal of Not-for-Profit Law, 2005; 7(2): 66-75.
- Government Accountability Office. Nonprofit Hospitals; Variation in Standards and Guidance Limits: Comparison of How Hospitals Meet Community Benefit Requirements. US Government Accountability Office, 2008
- Burke, J. G., Truong, S., Albert, S., Steenrod, J., Gibert, C., Folb, B. & James, E. What can be learned from the types of community benefit programs that hospitals already have in place?. Journal of health care for the poor and underserved, 2014; 25(1): 165-193. https://doi.org/10.1353/hpu.2014.0058
- Bakken, E., & Kindig, D. A. Is hospital "community benefit" charity care?. WMJ, 2012; 111(5): 215-219.
- Gaskin, D. J. Altruism or moral hazard: the impact of hospital uncompensated care pools. Journal of health economics, 1997; 16(4): 397-416. https://doi.org/10.1016/S0167-6296(96)00539-5
- Morrisey, M. A., Wedig, G. J., & Hassan, M. Do nonprofit hospitals pay their way?. Health Affairs, 1996; 15(4): 132-144. https://doi.org/10.1377/hlthaff.15.4.132
- Sutton, J. P., & Stensland, J. Promoting accountability: hospital charity care in California, Washington state, and Texas. Journal of health care for the poor and underserved, 2004;15(2):237-250. https://doi.org/10.1353/hpu.2004.0030
- Mann, J. M., Melnick, G. A., Bamezai, A., & Zwanziger, J. A profile of uncompensated hospital care, 1983-1995. Health Affairs, 1997; 16(4): 223-232. https://doi.org/10.1377/hlthaff.16.4.223
- Clement, J. P., Smith, D. G., & Wheeler, J. R. What do we want and what do we get from not-for-profit hospitals?. Journal of Healthcare Management, 1994; 39(2), 159.
- American Hospital Association. Uncompensated Hospital Care Cost Fact Sheet. American Hospital Association. 2009
- Hsieh, H. M., Clement, D. G., & Bazzoli, G. J. Impacts of market and organizational characteristics on hospital efficiency and uncompensated care. Health Care Management Review, 2010; 35(1): 77-87 https://doi.org/10.1097/HMR.0b013e3181c09956
- Health Financial Management Association. Valuation and financial statement presentation of charity care and bad debts by institutional healthcare providers, Health Financial Management Association. 2012
- Schneider, H., & Yilmaz, H. Hospital community benefits and the effect of Schedule H: A difference-in-difference approach. Health, 2013.
- Clement, J. P., White, K. R., & Valdmanis, V. Charity care: do not-for-profits influence for-profits?. Medical Care Research and Review, 2002; 59(1): 59-78. https://doi.org/10.1177/1077558702059001003
- Herzlinger, R. E., & Krasker, W. S. Who profits from nonprofits?.Harvard business review, 1986;65(1): 93-106.
- Lewin, L. S., Eckels, T. J., & Miller, L. B. Setting the record straight.New England Journal of Medicine, 1988; 318(18): 1212-1215. https://doi.org/10.1056/NEJM198805053181829
- Thorpe, K. E., & Phelps, C. E. The social role of not-for-profit organizations: Hospital provision of charity care. Economic Inquiry, 1991;29(3), 472. https://doi.org/10.1111/j.1465-7295.1991.tb00840.x
- Norton, E. C., & Staiger, D. O. How hospital ownership affects access to care for the uninsured. The Rand journal of economics, 1994; 171-185.
- Needleman, J. The economic behavior of forprofit and nonprofit hospitals: the impact of ownership on responses to changing reimbursement and market environments (Doctoral dissertation, Harvard University). 1995.
- Weissman, J. Uncompensated hospital care: will it be there if we need it?. Jama, 1996; 276(10): 823-828. https://doi.org/10.1001/jama.1996.03540100067031
- Hadley, J., Zuckerman, S., & Iezzoni, L. I. Financial pressure and competition: changes in hospital efficiency and cost-shifting behavior. Medical Care, 1996; 34(3): 205-219. https://doi.org/10.1097/00005650-199603000-00002
- Rosko, M. D. Impact of internal and external environmental pressures on hospital inefficiency. Health Care Management Science, 1999; 2(2): 63-74. https://doi.org/10.1023/A:1019031610741
- Newhouse, J. P. Toward a theory of nonprofit institutions: An economic model of a hospital. The American Economic Review, 1970;60(1):64-74.
- "For-Profit Hospitals Skimp on Charity Care", The Lund report, 2013. 4. 26, https://www.thelundreport.org/content/profit-hospitals-skimp-charity-care
- Norton, Edward C., and Douglas O. Staiger. How Hospital Ownership Affects Access to Care for the Uninsured. RAND Journal of Economics 1994;(25):171-85
- Lynn, R. S. Internal and External Audit-Value and Benefit to 13. Management. Managerial Auditing Journal, 1986; 1(2): 8-11. https://doi.org/10.1108/eb017576
- Caramanis, C., & Lennox, C. Audit effort and earnings management. Journal of accounting and economics, 2008; 45(1): 116-138. https://doi.org/10.1016/j.jacceco.2007.05.002
- Kueppers, R. J., & Sullivan, K. B. How and why an independent audit matters. International Journal of disclosure and governance, 2010; 7(4): 286-293. https://doi.org/10.1057/jdg.2010.22
- Kane, N. M., & Magnus, S. A. The Medicare cost report and the limits of hospital accountability: improving financial accounting data. Journal of health politics, policy and law,2001; 26(1): 81-106. https://doi.org/10.1215/03616878-26-1-81
- Kitching, K. Audit value and charitable organizations. Journal of Accounting and Public Policy, 2009; 28(6): 510-524. https://doi.org/10.1016/j.jaccpubpol.2009.08.005
- Health service area. (n.d.) Mosby's Medical Dictionary, 8th edition. 2009
- Lee, J. H. Establishing Company in USA 2010, KITA US. 2010
- Legislative Analyst's Office. A.G. File No. 11-0081, The California Legislature's Nonpartisan Fiscal and Policy Advisor. 2012
- Lee, K. H. The effects of case mix on hospital costs and revenues for Medicare patients in California. Journal of medical systems, 2007; 31(4): 254-262. https://doi.org/10.1007/s10916-007-9063-2
- Kennedy, F. A., McWhorter, L. B., Troyer, J., & Stroup, C. (2005, February). An empirical investigation of changes in charity care spending by nonprofit hospitals in response to mandatory threshold law. Presentation to the 2006 annual meeting of the American Accounting Association, Washington DC Retrieved from http://aaahq.org/GNP/newsheadline/MYM2006/_afk%20Charity%20Care%20Spending%20GNP%20Submission.
- StataCorp. 2009. Stata Statistical Software: Release 11. College Station, TX: StataCorp LP.