How do nonprofit hospitals manage earnings?

Separation of Ownership and Control

Eugene F. Fama, Michael C. Jensen · The Journal of Law and Economics · 1983 · 19.1K citations

Management, Contract Law, Corporate Governance +12

Earnings Management During Import Relief Investigations

Jennifer Jones · Journal of Accounting Research · 1991 · 8.6K citations

Business, Accountancy, Accounting +13

Performance matched discretionary accrual measures

S.P. Kothari, Andrew J. Leone, Charles E. Wasley · Journal of Accounting and Economics · 2005 · 7K citations

Business, Accountancy, Accounting +14

Agency Problems and Residual Claims

Eugene F. Fama, Michael C. Jensen · The Journal of Law and Economics · 1983 · 4.9K citations

Social Sciences, Economics, Nonprofit Management +12

Earnings management to avoid earnings decreases and losses

David Burgstahler, Ilia D. Dichev · Journal of Accounting and Economics · 1997 · 4K citations

Business, Accounting, Business Economics +9