This study seeks to examine the determinants of revenue manipulation by focusing on factors that have unique implications for revenue. Based on a sample of financial restatements arising from aggressive accounting, I control for general earnings management incentives by comparing revenue restatement firms with non-revenue restatement firms. I predict and find that firms with (i) higher growth p...

Kingman Regional Medical Center of Kingman, Ariz., is a 235-bed rural hospital serving a fast-growing community with expanding healthcare needs. Like most hospitals and health systems, Kingman Regional faces the challenge of rising expenses and declining levels of payment. In 2007, the hospital improved its financial performance by correcting widespread procedural and systems issues that were c...