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| Author: | Mensah, Y. Considine, J. Oakes, L. |
| Title: | Statutory insolvency regulations and earnings management in the prepaid health-care industry |
| Journal: | Accounting Review
1994 : JAN, VOL. 69:1, p. 70-95 |
| Index terms: | EARNINGS MANAGEMENT HEALTH |
| Language: | eng |
| Abstract: | This study examines earnings management in the health maintenance organization (HMO) sector of the prepaid healthcare industry. HMOs are a principal component of the managed healthcare concept currently being promoted as important in controlling escalating healthcare costs. The study examines possible strategic behavior by HMO management in the accrual of "incurred but not reported expenses" (IBNRs). IBNRs are the costs of medical care provided to HMO enrollees during a given year but not yet reported to the HMO by the fiscal year-end. |
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