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December 2016
Article

Selective Regulator Decoupling and Organizations' Strategic Responses

By: Jonas Heese, Ranjani Krishnan and Frank Moers

Organizations often respond to institutional pressures by symbolically adopting policies and procedures but decoupling them from actual practice. Literature has examined why organizations decouple from regulatory pressures. In this study, we argue that decoupling... View Details

Keywords: Regulator Leniency; Beneficence; Mispricing; Upcoding; Nonprofit Organizations; Health Care and Treatment; Revenue; Health Industry

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2015
Article

Regulator Leniency and Mispricing in Beneficent Nonprofits

By: Jonas Heese, Ranjani Krishnan and Frank Moers

We posit that nonprofits that provide a greater supply of unprofitable services (beneficent nonprofits) face lenient regulatory enforcement for mispricing in price-regulated markets. Consequently, beneficent nonprofits exploit such regulatory leniency and exhibit... View Details

Keywords: Nonprofit Organizations; Business Earnings; Fairness; Governance Compliance

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