Statutory Insolvency Regulations and Earnings Management in the Prepaid Health-Care Industry.
研究预付费医疗行业中健康维护组织（HMO）的盈余管理行为，分析其如何通过应计未报告费用（IBNR）进行盈余管理，并区分IBNR与总费用比率中的可自由支配和不可自由支配部分。
Abstract Examines earnings management in the health maintenance organization (HMO) sector of the prepaid health-care industry. HMO industry evolution and regulation; HMO management strategy in the accrual of incurred but not reported expenses (IBNRs); Discretionary and nondiscretionary components of IBNR to total expenses ratio.