How do non-profits use profits? Evidence from U.S. non-profit hospitals
研究通过分析美国非营利医院的数据，发现这些医院倾向于积累利润并用于组织增长和财务稳定，而非补贴弱势群体服务或减少健康差距，表明它们优先考虑组织利益而非社会使命。
Non-profit organizations can legally seek profits, but how they use profits is unclear. This study tests and extends Chang and Tuckman’s theory of profit accumulation by non-profits. Through a longitudinal analysis of U.S. non-profit hospitals, we find that non-profit hospitals seek profit accumulation over time. Further analysis suggests that non-profit hospitals are more likely to expend accumulated profits to pursue organizational growth and financial stability than to subsidize services to disadvantaged groups and reduce health disparities. Overall, non-profit hospitals tend to prioritize profits to serve organizational benefits over social mission.