An empirical investigation of for-profit and tax-exempt nonprofit hospitals engaged in joint ventures |
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| Authors: | Smith Pamela C |
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| Affiliation: | Department of Accounting, College of Business, University of Texas at San Antonio, USA. psmith@utsa.edu |
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| Abstract: | Joint ventures between nonprofit and for-profit hospitals offer opportunities for collaboration to increase efficiency. These transactions have attracted the attention of the Internal Revenue Service, which may threaten tax-exempt status. This article analyzes inherent financial characteristics of nonprofit hospitals that joint venture with for-profit hospitals and those that choose not to joint venture. |
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