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Keywords: reporting accuracy
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Journal Articles
Journal of Governmental & Nonprofit Accounting (2022) 11 (1): 20–50.
Published: 01 December 2022
... more Medicare cost reports in the post-ACA (2012–2014) period suggesting that regulatory reporting accuracy declines overall. The analysis is expanded to examine reporting accuracy across hospital types. There is an increase in MCR restatements by all hospitals following the ACA, but the timing varies...