Covaleski M A, Dirsmith M W
Healthc Financ Manage. 1985 Oct;39(10):64-72.
Because of the healthcare provider's increased financial accountability to the public, it is important that healthcare organizations take a more active interest in improving the disclosure policies of their financial activities. To do so, these providers must understand existing reporting requirements, become more actively involved in influencing financial reporting policies, and develop relevant, forward looking information to be communicated to internal groups such as the board of directors and the finance committee.