Nonprofit classification decisions in response to a change in accounting rules

Article Abstract:

The response of nonprofit managers to a change in accounting regulation is analyzed. Survey shows that after the new accounting rules were applied nonprofit hospitals with high cash levels tend to reclassify to a greater extent than hospitals with low cash levels.

Management dynamics, Management, Accounting and auditing, Company business management, Accounting law

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Camino medical group eyes Mountain View land

Article Abstract:

Palo Alto Medical Foundation is seeking to locate its Camino Medical Group Inc. in Mountain View, California, at the site of a former Emporium department store. The city is considering the request, but may prefer to locate a revenue-producing entity at the site.

Organizational history, Health aspects, Location, Mountain View, California, Camino Medical Group Inc.

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The dilemma of valuing not-for-profit hospitals - Is free cash flow the answer?

Article Abstract:

The author looks at the relationship between acquisition price and cash flow accounting valuation of nonprofit hospitals. Acquisition prices proved to be higher than the valuation.

Science & research, Research, Valuation, Cash flow

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