Overbilling - Publications - Faculty & Research

2018
Article

The Role of Overbilling in Hospitals' Earnings Management Decisions

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

Citation

SSRN

Find at Harvard

03 Oct 2017
First Look

First Look at Research and Ideas, October 3, 2017

https://www.hbs.edu/faculty/Pages/item.aspx?num=53161 forthcoming European Accounting Review The Role of Overbilling in Hospitals' Earnings Management Decisions By: Heese, Jonas Abstract—This paper examines the role of View Details

Keywords: by Sean Silverthorne

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

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Educators

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12 Jan 2015
Research & Ideas

Regulators Ease Up on Companies Generating Political Benefits

charity care to uninsured patients. "It's a Robin Hood story," Heese says. "These hospitals overbill the insured patients to generate money to pay for the uninsured." (Heese's research was done before the enactment of... View Details

Keywords: by Michael Blanding

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