Filter Results
:
(2)
Show Results For
-
All HBS Web
(5)
- Faculty Publications (2)
Show Results For
-
All HBS Web
(5)
- Faculty Publications (2)
Page 1 of
2
Results
- 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
Heese, Jonas. "The Role of Overbilling in Hospitals' Earnings Management Decisions." European Accounting Review 27, no. 5 (2018).
- December 2003 (Revised May 2004)
- Case
Sears Auto Centers (A) (Abridged)
By: Lynn S. Paine
In the early 1990s Sears faced and allegations by the California Department of Consumer Affairs that the company's auto repair centers had been overbilling customers and making unnecessary repairs. Top management must evaluate the problem and come up with a plan to...
View Details
Keywords:
Corporate Governance;
Corporate Accountability;
Ethics;
Organizational Culture;
Compensation and Benefits;
Management Teams;
Employees;
Behavior;
Motivation and Incentives;
Performance Improvement;
Auto Industry
Paine, Lynn S. "Sears Auto Centers (A) (Abridged)." Harvard Business School Case 304-063, December 2003. (Revised May 2004.)