Effects of Board Composition on Pricing of Charity Care among Nonprofit Hospitals

Simple item page
dc.contributor.advisorKhumawala, Saleha B.
dc.contributor.committeeMemberForgione, Dana A.
dc.contributor.committeeMemberMuslu, Volkan
dc.contributor.committeeMemberRude, Dale
dc.creatorSwift, Orrin James
dc.date.accessioned2018-03-02T21:21:58Z
dc.date.available2018-03-02T21:21:58Z
dc.date.createdAugust 2016
dc.date.issued2016-08
dc.date.submittedAugust 2016
dc.date.updated2018-03-02T21:21:58Z
dc.description.abstractIn recent years, nonprofit hospitals have been steadily raising listed prices for patient care, primarily due to competitive pressures from for-profit hospitals, increasing costs, and regulatory pressures. Prior literature shows that one reason for this trend has been to increase reported charity care to meet state regulatory reporting requirements for the measure. This study hypothesizes that the composition of the board of directors in nonprofit hospitals significantly influences the discretionary accounting choices that lead to increased reported charity care. Additional literature and anecdotal evidence suggest that CFOs will exert considerable influence over the trend in increased pricing among smaller hospitals. Lastly, regulation on charity care disclosure is expected to inhibit the increasing trend in gross charges due to greater transparency of charity care policies. The findings in this study support the board composition and disclosure assertions, while mixed evidence is found for CFOs. This study adds to the literature by analyzing board influence on the rising price of patient care in nonprofit hospitals and by examining whether regulation has a significant impact on the relative price of patient care over time.
dc.description.departmentAccountancy and Taxation, Department of
dc.format.digitalOriginborn digital
dc.format.mimetypeapplication/pdf
dc.identifier.urihttp://hdl.handle.net/10657/2765
dc.language.isoeng
dc.rightsThe author of this work is the copyright owner. UH Libraries and the Texas Digital Library have their permission to store and provide access to this work. Further transmission, reproduction, or presentation of this work is prohibited except with permission of the author(s).
dc.subjectHealth care
dc.subjectNonprofit organization
dc.subjectCharity care
dc.subjectBoard composition
dc.subjectPricing
dc.titleEffects of Board Composition on Pricing of Charity Care among Nonprofit Hospitals
dc.type.dcmiText
dc.type.genreThesis
thesis.degree.collegeC. T. Bauer College of Business
thesis.degree.departmentAccountancy and Taxation, Department of
thesis.degree.disciplinePhilosophy
thesis.degree.grantorUniversity of Houston
thesis.degree.levelDoctoral
thesis.degree.nameDoctor of Philosophy

Files

Original bundle

Now showing 1 - 2 of 2
Thumbnail Image
Name:
SWIFT-DISSERTATION-2016.pdf
Size:
561.89 KB
Format:
Adobe Portable Document Format
Download
No Thumbnail Available
Name:
NPHBoardComposition_Swift_6.15.16.docx
Size:
240.1 KB
Format:
Microsoft Word XML
Download

License bundle

Now showing 1 - 1 of 1
No Thumbnail Available
Name:
LICENSE.txt
Size:
1.81 KB
Format:
Plain Text
Description:
Download

Collections

Published ETD Collection