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Author: | Arnold, P. J. |
Title: | Accounting and the state: consequences of merger and acquisition accounting in the U.S. hospital industry. |
Journal: | Accounting, Organizations and Society
1991 : VOL. 16:2, p. 121-140 |
Index terms: | ACCOUNTING POLICY HEALTH SERVICE USA MERGERS |
Language: | eng |
Abstract: | The author examines the interaction between government, industry and accounting policy in the case of the consequences of mergers and acquisition accounting in the U.S. hospital industry. Statistical and historical methods are combined to analyze the consequences of accounting policies adopted by the U.S. Medicare health insurance. |
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