IDEAS home Printed from https://ideas.repec.org/a/taf/pubmmg/v42y2022i7p491-500.html
   My bibliography  Save this article

Earnings management in public hospitals: The case of Greek state-owned hospitals

Author

Listed:
  • Ioanna Malkogianni
  • Sandra Cohen

Abstract

This article has multiple implications for state-owned hospitals. The authors show that state-owned hospitals will try to meet the financial targets required by the supervisory authorities. When the central government expects a certain financial outlook, hospitals will manage their accounts to comply with these expectations. Oversight authorities and legislators need to be aware of this tendency and its implications for audits. The article identifies the factors that affect the manipulation of earnings so that strategies can be set to predict and avoid such behaviours.ABSTRACTUsing agency theory, this article evaluates the extent to which Greek state-owned hospitals followed earnings management techniques to affect reported earnings and which accrual accounts are relevant to explain discretionary accruals. Covering the period from 2009–2019, the analysis reveals that the Greek state-owned hospitals try to report small surpluses. Accrual-based accounts and changes in their value between successive years provide evidence of relevance for earnings management.

Suggested Citation

  • Ioanna Malkogianni & Sandra Cohen, 2022. "Earnings management in public hospitals: The case of Greek state-owned hospitals," Public Money & Management, Taylor & Francis Journals, vol. 42(7), pages 491-500, October.
    • Handle: RePEc:taf:pubmmg:v:42:y:2022:i:7:p:491-500
    DOI: 10.1080/09540962.2022.2071005
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/09540962.2022.2071005
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/09540962.2022.2071005?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Maria Kovacova & Lenka Hrosova & Pavol Durana & Jakub Horak, 2022. "Earnings management model for Visegrad Group as an immanent part of creative accounting," Oeconomia Copernicana, Institute of Economic Research, vol. 13(4), pages 1143-1176, December.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:pubmmg:v:42:y:2022:i:7:p:491-500. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RPMM20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.