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Publications

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  • All HBS Web  (15)
    • Faculty Publications  (3)

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    • All HBS Web  (15)
      • Faculty Publications  (3)

      Discretionary Accruals Remove Discretionary Accruals →

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      • 2018
      • Article

      The Role of Overbilling in Hospitals' Earnings Management Decisions

      By: Jonas Heese
      This paper examines the role of overbilling in hospitals’ earnings management choices. Overbilling by hospitals is a form of revenue manipulation that involves misclassifying a patient into a diagnosis-related group that yields higher reimbursement. As overbilling...  View Details
      Keywords: Overbilling; Accrual-based Earnings Management; Real Activities Manipulation; For-profit Hospitals; Earnings Management; Health Industry
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      Heese, Jonas. "The Role of Overbilling in Hospitals' Earnings Management Decisions." European Accounting Review 27, no. 5 (2018).
      • 2017
      • Working Paper

      Economic Uncertainty and Earnings Management

      By: Luke C.D. Stein and Charles C.Y. Wang
      In the presence of managerial short-termism and asymmetric information about skill and effort provision, firms may opportunistically shift earnings from uncertain to more certain times. We document empirically that when financial markets are less certain about a firm's...  View Details
      Keywords: Discretionary Accruals; Uncertainty; Implied Volatility; Earnings Response Coefficient; Risk and Uncertainty; Earnings Management; Financial Markets
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      Stein, Luke C.D., and Charles C.Y. Wang. "Economic Uncertainty and Earnings Management." Harvard Business School Working Paper, No. 16-103, March 2016. (Revised April 2017.)
      • 1996
      • Article

      Discussion of a Market-Based Evaluation of Discretionary Accrual Models

      By: Paul M. Healy
      Keywords: Markets; Finance
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      Healy, Paul M. "Discussion of a Market-Based Evaluation of Discretionary Accrual Models." Journal of Accounting Research 34 (1996).
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