English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 109952/140887 (78%)
Visitors : 46282352      Online Users : 1224
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
    •  Adv. Search
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/115297


    Title: Do non-profit hospitals change the expense shift when faced with law amendment?- Implicit tax-motivated expense shifting
    Authors: 何怡澄
    Kuo, Jenn-Shyong
    Ho, Yi-Cheng
    Peng, Huoshu
    Contributors: 財政系
    Date: 2017-08
    Issue Date: 2017-12-22 11:40:04 (UTC+8)
    Abstract: Taiwan’s Medical Care Act was amended in 2005 to lower the minimum appropriate standards for non-profit hospitals in providing community benefit services, and the calculation base for the total amount of community benefit services was modified from medical revenue into medical net income. This study aimed to investigate the impact of the law amendment on the non-profit hospitals in shifting expense from non-medical activities to medical activities. In this paper, we use 46 non-profit hospitals in Taiwan during 2001 - 2013 were adopted. The OLS were applied to conduct regression analysis in order to review the connection, which controls both hospital and environmental characteristics, between law amended and the expense-shifting of non-profit hospitals. The empirical results show that the amendment of the Medical Care Act in modifying the calculation base for community benefit services has significant impact on the ratio of expense shifting between medical and non-medical activities. The religious groups has similar level expense shifting with doctor and governments groups (reference groups) before the law amendment. After the law amendment, the religious groups have higher level expense shifting than reference groups. The business groups has lower level expense shifting than reference groups before the law amendment. After the law amendment, which indicated the business groups non-profit hospitals were pay more attention on medical performance than others. After the law amendment, business groups have higher level expense shifting than reference groups. No matter before or after the law amendment, the level of expense shifting between religious and business groups have no significantly difference.
    Relation: 2017 American Accounting Association Annual Meeting, The American Accounting Association
    Data Type: conference
    Appears in Collections:[財政學系] 會議論文

    Files in This Item:

    File Description SizeFormat
    415207.pdf244KbAdobe PDF2313View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback