Statutory Insolvency Regulations and Earnings Management in the Prepaid Health-Care Industry.
The Accounting Review
1994
Abstract Examines earnings management in the health maintenance organization (HMO) sector of the prepaid health-care industry. HMO industry evolution and regulation; HMO management strategy in the accrual of incurred but not reported expenses (IBNRs); Discretionary and nondiscretionary components of IBNR to total expenses ratio.
- DOI
- 10.2308/tar-9410256361
- Volume
- 69 (1)
- Pages
- 70-95
- Language
- en
- Export
- BibTeX
- Sources
- openalex crossref