{"id":"https://openalex.org/W4381715574","doi":"https://doi.org/10.1097/phh.0000000000001782","title":"Hospital Community Benefit Reporting: How Group Reporting Practices Limit Accountability","display_name":"Hospital Community Benefit Reporting: How Group Reporting Practices Limit Accountability","publication_year":2023,"publication_date":"2023-06-22","ids":{"openalex":"https://openalex.org/W4381715574","doi":"https://doi.org/10.1097/phh.0000000000001782","pmid":"https://pubmed.ncbi.nlm.nih.gov/37350619"},"language":"en","primary_location":{"id":"doi:10.1097/phh.0000000000001782","doi":"https://doi.org/10.1097/phh.0000000000001782","is_oa":false,"landing_page_url":"https://doi.org/10.1097/phh.0000000000001782","pdf_url":null,"source":{"id":"https://openalex.org/S146663148","display_name":"Journal of Public Health Management and Practice","issn_l":"1078-4659","issn":["1078-4659","1550-5022"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core","dongbi-c","doyens","jufo-1","medline","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310315671","host_organization_name":"Lippincott Williams & Wilkins","host_organization_lineage":["https://openalex.org/P4310315671","https://openalex.org/P4310318547"],"host_organization_lineage_names":["Lippincott Williams & Wilkins","Wolters Kluwer"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Public Health Management &amp; Practice","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","pubmed"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5037456196","display_name":"Cory Edward Cronin","orcid":"https://orcid.org/0000-0001-6381-9695","observed_orcids":["https://orcid.org/0000-0001-6381-9695"]},"institutions":[{"id":"https://openalex.org/I27837315","display_name":"University of Michigan","ror":"https://ror.org/00jmfr291","country_code":"US","type":"education","lineage":["https://openalex.org/I27837315"]},{"id":"https://openalex.org/I4210106879","display_name":"Ohio University","ror":"https://ror.org/01jr3y717","country_code":"US","type":"education","lineage":["https://openalex.org/I4210106879"]},{"id":"https://openalex.org/I63772739","display_name":"Florida Atlantic University","ror":"https://ror.org/05p8w6387","country_code":"US","type":"education","lineage":["https://openalex.org/I63772739"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Cory E. Cronin","raw_affiliation_strings":["Department of Social and Public Health, Ohio University College of Health Sciences and Professions, Athens, Ohio (Dr Cronin); Appalachian Institute to Advance Health Equity Science, Ohio University, Athens, Ohio (Drs Cronin and Franz); Department of Health Management and Policy, University of Michigan School of Public Health, Ann Arbor, Michigan (Dr Singh); Management-Health Administration, Florida Atlantic University College of Business, Boca Raton, Florida (Dr Puro); and Department of Social Medicine, Ohio University Heritage College of Osteopathic Medicine, Athens, Ohio (Dr Franz)","Appalachian Institute to Advance Health Equity Science, Ohio University, Athens, Ohio (Drs Cronin and Franz)","Department of Health Management and Policy, University of Michigan School of Public Health, Ann Arbor, Michigan (Dr Singh)","Department of Social Medicine, Ohio University Heritage College of Osteopathic Medicine, Athens, Ohio (Dr Franz)","Department of Social and Public Health, Ohio University College of Health Sciences and Professions, Athens, Ohio (Dr Cronin)","Human Participant Compliance Statement: This study used organizational-level data, and not human participants, and therefore did not require ethical approval","Management-Health Administration, Florida Atlantic University College of Business, Boca Raton, Florida (Dr Puro)","No conflicts of interest exist for any of the authors"],"raw_orcid":"https://orcid.org/0000-0001-6381-9695","affiliations":[{"raw_affiliation_string":"Department of Social and Public Health, Ohio University College of Health Sciences and Professions, Athens, Ohio (Dr Cronin); Appalachian Institute to Advance Health Equity Science, Ohio University, Athens, Ohio (Drs Cronin and Franz); Department of Health Management and Policy, University of Michigan School of Public Health, Ann Arbor, Michigan (Dr Singh); Management-Health Administration, Florida Atlantic University College of Business, Boca Raton, Florida (Dr Puro); and Department of Social Medicine, Ohio University Heritage College of Osteopathic Medicine, Athens, Ohio (Dr Franz)","institution_ids":["https://openalex.org/I27837315","https://openalex.org/I4210106879","https://openalex.org/I63772739"]},{"raw_affiliation_string":"Appalachian Institute to Advance Health Equity Science, Ohio University, Athens, Ohio (Drs Cronin and Franz)","institution_ids":["https://openalex.org/I4210106879"]},{"raw_affiliation_string":"Department of Health Management and Policy, University of Michigan School of Public Health, Ann Arbor, Michigan (Dr Singh)","institution_ids":["https://openalex.org/I27837315"]},{"raw_affiliation_string":"Department of Social Medicine, Ohio University Heritage College of Osteopathic Medicine, Athens, Ohio (Dr Franz)","institution_ids":["https://openalex.org/I4210106879"]},{"raw_affiliation_string":"Department of Social and Public Health, Ohio University College of Health Sciences and Professions, Athens, Ohio (Dr Cronin)","institution_ids":["https://openalex.org/I4210106879"]},{"raw_affiliation_string":"Human Participant Compliance Statement: This study used organizational-level data, and not human participants, and therefore did not require ethical approval","institution_ids":[]},{"raw_affiliation_string":"Management-Health Administration, Florida Atlantic University College of Business, Boca Raton, Florida (Dr Puro)","institution_ids":["https://openalex.org/I63772739"]},{"raw_affiliation_string":"No conflicts of interest exist for any of the authors","institution_ids":[]}]},{"author_position":"middle","author":{"id":null,"display_name":"Simone Singh","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I27837315","display_name":"University of Michigan","ror":"https://ror.org/00jmfr291","country_code":"US","type":"education","lineage":["https://openalex.org/I27837315"]},{"id":"https://openalex.org/I4210106879","display_name":"Ohio University","ror":"https://ror.org/01jr3y717","country_code":"US","type":"education","lineage":["https://openalex.org/I4210106879"]},{"id":"https://openalex.org/I63772739","display_name":"Florida Atlantic University","ror":"https://ror.org/05p8w6387","country_code":"US","type":"education","lineage":["https://openalex.org/I63772739"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Simone Singh","raw_affiliation_strings":["Appalachian Institute to Advance Health Equity Science, Ohio University, Athens, Ohio (Drs Cronin and Franz)","Department of Health Management and Policy, University of Michigan School of Public Health, Ann Arbor, Michigan (Dr Singh)","Department of Social and Public Health, Ohio University College of Health Sciences and Professions, Athens, Ohio (Dr Cronin)","and Department of Social Medicine, Ohio University Heritage College of Osteopathic Medicine, Athens, Ohio (Dr Franz)","Department of Social Medicine, Ohio University Heritage College of Osteopathic Medicine, Athens, Ohio (Dr Franz)","Human Participant Compliance Statement: This study used organizational-level data, and not human participants, and therefore did not require ethical approval","Management-Health Administration, Florida Atlantic University College of Business, Boca Raton, Florida (Dr Puro)","No conflicts of interest exist for any of the authors"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Appalachian Institute to Advance Health Equity Science, Ohio University, Athens, Ohio (Drs Cronin and Franz)","institution_ids":["https://openalex.org/I4210106879"]},{"raw_affiliation_string":"Department of Health Management and Policy, University of Michigan School of Public Health, Ann Arbor, Michigan (Dr Singh)","institution_ids":["https://openalex.org/I27837315"]},{"raw_affiliation_string":"Department of Social and Public Health, Ohio University College of Health Sciences and Professions, Athens, Ohio (Dr Cronin)","institution_ids":["https://openalex.org/I4210106879"]},{"raw_affiliation_string":"and Department of Social Medicine, Ohio University Heritage College of Osteopathic Medicine, Athens, Ohio (Dr Franz)","institution_ids":["https://openalex.org/I4210106879"]},{"raw_affiliation_string":"Department of Social Medicine, Ohio University Heritage College of Osteopathic Medicine, Athens, Ohio (Dr Franz)","institution_ids":["https://openalex.org/I4210106879"]},{"raw_affiliation_string":"Human Participant Compliance Statement: This study used organizational-level data, and not human participants, and therefore did not require ethical approval","institution_ids":[]},{"raw_affiliation_string":"Management-Health Administration, Florida Atlantic University College of Business, Boca Raton, Florida (Dr Puro)","institution_ids":["https://openalex.org/I63772739"]},{"raw_affiliation_string":"No conflicts of interest exist for any of the authors","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5039965344","display_name":"Neeraj Puro","orcid":"https://orcid.org/0000-0002-8893-2317","observed_orcids":["https://orcid.org/0000-0002-8893-2317"]},"institutions":[{"id":"https://openalex.org/I27837315","display_name":"University of Michigan","ror":"https://ror.org/00jmfr291","country_code":"US","type":"education","lineage":["https://openalex.org/I27837315"]},{"id":"https://openalex.org/I4210106879","display_name":"Ohio University","ror":"https://ror.org/01jr3y717","country_code":"US","type":"education","lineage":["https://openalex.org/I4210106879"]},{"id":"https://openalex.org/I63772739","display_name":"Florida Atlantic University","ror":"https://ror.org/05p8w6387","country_code":"US","type":"education","lineage":["https://openalex.org/I63772739"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Neeraj Puro","raw_affiliation_strings":["Appalachian Institute to Advance Health Equity Science, Ohio University, Athens, Ohio (Drs Cronin and Franz)","Department of Health Management and Policy, University of Michigan School of Public Health, Ann Arbor, Michigan (Dr Singh)","Department of Social and Public Health, Ohio University College of Health Sciences and Professions, Athens, Ohio (Dr Cronin)","and Department of Social Medicine, Ohio University Heritage College of Osteopathic Medicine, Athens, Ohio (Dr Franz)","Department of Social Medicine, Ohio University Heritage College of Osteopathic Medicine, Athens, Ohio (Dr Franz)","Human Participant Compliance Statement: This study used organizational-level data, and not human participants, and therefore did not require ethical approval","Management-Health Administration, Florida Atlantic University College of Business, Boca Raton, Florida (Dr Puro)","No conflicts of interest exist for any of the authors"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Appalachian Institute to Advance Health Equity Science, Ohio University, Athens, Ohio (Drs Cronin and Franz)","institution_ids":["https://openalex.org/I4210106879"]},{"raw_affiliation_string":"Department of Health Management and Policy, University of Michigan School of Public Health, Ann Arbor, Michigan (Dr Singh)","institution_ids":["https://openalex.org/I27837315"]},{"raw_affiliation_string":"Department of Social and Public Health, Ohio University College of Health Sciences and Professions, Athens, Ohio (Dr Cronin)","institution_ids":["https://openalex.org/I4210106879"]},{"raw_affiliation_string":"and Department of Social Medicine, Ohio University Heritage College of Osteopathic Medicine, Athens, Ohio (Dr Franz)","institution_ids":["https://openalex.org/I4210106879"]},{"raw_affiliation_string":"Department of Social Medicine, Ohio University Heritage College of Osteopathic Medicine, Athens, Ohio (Dr Franz)","institution_ids":["https://openalex.org/I4210106879"]},{"raw_affiliation_string":"Human Participant Compliance Statement: This study used organizational-level data, and not human participants, and therefore did not require ethical approval","institution_ids":[]},{"raw_affiliation_string":"Management-Health Administration, Florida Atlantic University College of Business, Boca Raton, Florida (Dr Puro)","institution_ids":["https://openalex.org/I63772739"]},{"raw_affiliation_string":"No conflicts of interest exist for any of the authors","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5029502187","display_name":"Berkeley A. Franz","orcid":"https://orcid.org/0000-0003-2091-1891","observed_orcids":["https://orcid.org/0000-0003-2091-1891"]},"institutions":[{"id":"https://openalex.org/I27837315","display_name":"University of Michigan","ror":"https://ror.org/00jmfr291","country_code":"US","type":"education","lineage":["https://openalex.org/I27837315"]},{"id":"https://openalex.org/I4210106879","display_name":"Ohio University","ror":"https://ror.org/01jr3y717","country_code":"US","type":"education","lineage":["https://openalex.org/I4210106879"]},{"id":"https://openalex.org/I63772739","display_name":"Florida Atlantic University","ror":"https://ror.org/05p8w6387","country_code":"US","type":"education","lineage":["https://openalex.org/I63772739"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Berkeley Franz","raw_affiliation_strings":["Appalachian Institute to Advance Health Equity Science, Ohio University, Athens, Ohio (Drs Cronin and Franz)","Department of Health Management and Policy, University of Michigan School of Public Health, Ann Arbor, Michigan (Dr Singh)","Department of Social and Public Health, Ohio University College of Health Sciences and Professions, Athens, Ohio (Dr Cronin)","and Department of Social Medicine, Ohio University Heritage College of Osteopathic Medicine, Athens, Ohio (Dr Franz)","Department of Social Medicine, Ohio University Heritage College of Osteopathic Medicine, Athens, Ohio (Dr Franz)","Human Participant Compliance Statement: This study used organizational-level data, and not human participants, and therefore did not require ethical approval","Management-Health Administration, Florida Atlantic University College of Business, Boca Raton, Florida (Dr Puro)","No conflicts of interest exist for any of the authors"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Appalachian Institute to Advance Health Equity Science, Ohio University, Athens, Ohio (Drs Cronin and Franz)","institution_ids":["https://openalex.org/I4210106879"]},{"raw_affiliation_string":"Department of Health Management and Policy, University of Michigan School of Public Health, Ann Arbor, Michigan (Dr Singh)","institution_ids":["https://openalex.org/I27837315"]},{"raw_affiliation_string":"Department of Social and Public Health, Ohio University College of Health Sciences and Professions, Athens, Ohio (Dr Cronin)","institution_ids":["https://openalex.org/I4210106879"]},{"raw_affiliation_string":"and Department of Social Medicine, Ohio University Heritage College of Osteopathic Medicine, Athens, Ohio (Dr Franz)","institution_ids":["https://openalex.org/I4210106879"]},{"raw_affiliation_string":"Department of Social Medicine, Ohio University Heritage College of Osteopathic Medicine, Athens, Ohio (Dr Franz)","institution_ids":["https://openalex.org/I4210106879"]},{"raw_affiliation_string":"Human Participant Compliance Statement: This study used organizational-level data, and not human participants, and therefore did not require ethical approval","institution_ids":[]},{"raw_affiliation_string":"Management-Health Administration, Florida Atlantic University College of Business, Boca Raton, Florida (Dr Puro)","institution_ids":["https://openalex.org/I63772739"]},{"raw_affiliation_string":"No conflicts of interest exist for any of the authors","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5037456196"],"corresponding_institution_ids":["https://openalex.org/I27837315","https://openalex.org/I4210106879","https://openalex.org/I63772739"],"apc_list":null,"apc_paid":null,"fwci":0.8577,"has_fulltext":false,"cited_by_count":2,"citation_normalized_percentile":{"value":0.79174004,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":94,"max":96},"biblio":{"volume":"29","issue":"6","first_page":"E237","last_page":"E244"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11120","display_name":"Nonprofit Sector and Volunteering","score":0.7728999853134155,"subfield":{"id":"https://openalex.org/subfields/3312","display_name":"Sociology and Political Science"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11120","display_name":"Nonprofit Sector and Volunteering","score":0.7728999853134155,"subfield":{"id":"https://openalex.org/subfields/3312","display_name":"Sociology and Political Science"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10391","display_name":"Healthcare Policy and Management","score":0.1753000020980835,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.00989999994635582,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/hospital-community-benefit","display_name":"hospital community benefit","score":0.9750000238418579},{"id":"https://openalex.org/keywords/nonprofit-hospitals","display_name":"nonprofit hospitals","score":0.8939999938011169},{"id":"https://openalex.org/keywords/multihospital-systems","display_name":"multihospital systems","score":0.8550000190734863},{"id":"https://openalex.org/keywords/hospital-size","display_name":"hospital size","score":0.5950000286102295},{"id":"https://openalex.org/keywords/transparency","display_name":"transparency","score":0.5019999742507935},{"id":"https://openalex.org/keywords/accountability","display_name":"accountability","score":0.6150000095367432},{"id":"https://openalex.org/keywords/hospital-community-relations","display_name":"hospital-community relations","score":0.4050000011920929}],"concepts":[{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.6390379071235657},{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.6047297120094299},{"id":"https://openalex.org/C39896193","wikidata":"https://www.wikidata.org/wiki/Q380344","display_name":"Descriptive statistics","level":2,"score":0.5744341611862183},{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.5395815372467041},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.46931004524230957},{"id":"https://openalex.org/C2779861157","wikidata":"https://www.wikidata.org/wiki/Q5154967","display_name":"Community hospital","level":2,"score":0.459983766078949},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.45533886551856995},{"id":"https://openalex.org/C512399662","wikidata":"https://www.wikidata.org/wiki/Q3505712","display_name":"Family medicine","level":1,"score":0.4485453963279724},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4399409592151642},{"id":"https://openalex.org/C99454951","wikidata":"https://www.wikidata.org/wiki/Q932068","display_name":"Environmental health","level":1,"score":0.33545631170272827},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3337659239768982},{"id":"https://openalex.org/C159110408","wikidata":"https://www.wikidata.org/wiki/Q121176","display_name":"Nursing","level":1,"score":0.22526714205741882},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.18891087174415588},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0}],"mesh":[{"descriptor_ui":"D005102","descriptor_name":"Health Expenditures","qualifier_ui":null,"qualifier_name":null,"is_major_topic":false},{"descriptor_ui":"D006764","descriptor_name":"Hospitals, Community","qualifier_ui":null,"qualifier_name":null,"is_major_topic":true},{"descriptor_ui":"D006801","descriptor_name":"Humans","qualifier_ui":null,"qualifier_name":null,"is_major_topic":false},{"descriptor_ui":"D011795","descriptor_name":"Surveys and Questionnaires","qualifier_ui":null,"qualifier_name":null,"is_major_topic":false},{"descriptor_ui":"D012941","descriptor_name":"Social Responsibility","qualifier_ui":null,"qualifier_name":null,"is_major_topic":false},{"descriptor_ui":"D014481","descriptor_name":"United States","qualifier_ui":null,"qualifier_name":null,"is_major_topic":false},{"descriptor_ui":"D019464","descriptor_name":"Tax Exemption","qualifier_ui":null,"qualifier_name":null,"is_major_topic":true}],"locations_count":2,"locations":[{"id":"doi:10.1097/phh.0000000000001782","doi":"https://doi.org/10.1097/phh.0000000000001782","is_oa":false,"landing_page_url":"https://doi.org/10.1097/phh.0000000000001782","pdf_url":null,"source":{"id":"https://openalex.org/S146663148","display_name":"Journal of Public Health Management and Practice","issn_l":"1078-4659","issn":["1078-4659","1550-5022"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core","dongbi-c","doyens","jufo-1","medline","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310315671","host_organization_name":"Lippincott Williams & Wilkins","host_organization_lineage":["https://openalex.org/P4310315671","https://openalex.org/P4310318547"],"host_organization_lineage_names":["Lippincott Williams & Wilkins","Wolters Kluwer"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Public Health Management &amp; Practice","raw_type":"journal-article"},{"id":"pmid:37350619","doi":null,"is_oa":false,"landing_page_url":"https://pubmed.ncbi.nlm.nih.gov/37350619","pdf_url":null,"source":{"id":"https://openalex.org/S4306525036","display_name":"PubMed","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1299303238","host_organization_name":"National Institutes of Health","host_organization_lineage":["https://openalex.org/I1299303238"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of public health management and practice : JPHMP","raw_type":"Journal Article"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.8048999905586243,"display_name":"Good health and well-being","id":"https://metadata.un.org/sdg/3"},{"score":0.666700005531311,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":7,"referenced_works":["https://openalex.org/W1953606662","https://openalex.org/W2097727752","https://openalex.org/W2331101518","https://openalex.org/W2560963422","https://openalex.org/W2783852602","https://openalex.org/W3123755374","https://openalex.org/W4223991901"],"related_works":["https://openalex.org/W2078195624","https://openalex.org/W1967140326","https://openalex.org/W4412662600","https://openalex.org/W4406287901","https://openalex.org/W2408216169","https://openalex.org/W2906502493","https://openalex.org/W4323652198","https://openalex.org/W2604805100","https://openalex.org/W2793386445","https://openalex.org/W3010051025"],"abstract_inverted_index":{"OBJECTIVE:":[0],"To":[1],"identify":[2],"the":[3,14,53,66,99,114,150,204,252],"prevalence":[4,206,213],"of":[5,8,101,144,154,160,173,207,214,226,254],"group":[6,136,177,195,208,215],"reporting":[7,72,216,240],"hospital":[9,21,70,126,145,151,161,187],"community":[10,23,40,73,102,129,138,163,199,227,255],"benefit":[11,41,74,103,130,139,200,228,256],"efforts":[12],"to":[13,45,113,194,203,219,231,239,245,249],"Internal":[15],"Revenue":[16],"Service":[17],"(IRS)":[18],"and":[19,22,82,148,162,168,186,191,221,248],"understand":[20],"characteristics":[24],"associated":[25],"with":[26,158,179,197,259],"this":[27],"practice.":[28],"DESIGN:":[29],"The":[30,61,76,86,211],"study":[31],"was":[32,63,152],"based":[33],"on":[34],"data":[35,51,91],"collected":[36],"from":[37,43,52,65],"publicly":[38],"available":[39],"reports":[42,104],"2010":[44,167],"2019,":[46,169],"as":[47,49,134,141],"well":[48],"secondary":[50],"2020":[54],"American":[55],"Hospital":[56],"Association":[57],"(AHA)":[58],"Annual":[59,116],"Survey.":[60,117],"sample":[62],"drawn":[64],"entire":[67],"nonprofit":[68],"US":[69,95],"population":[71],"activities.":[75],"analytic":[77],"plan":[78],"employed":[79],"descriptive":[80],"statistics":[81],"bivariate":[83],"analysis.":[84],"SETTING:":[85],"United":[87],"States.":[88],"PARTICIPANTS:":[89],"All":[90],"are":[92],"self-reported":[93],"by":[94],"hospitals,":[96],"either":[97],"through":[98],"publication":[100],"(IRS":[105],"Form":[106],"990":[107],"Schedule":[108],"H)":[109],"or":[110,133],"a":[111,125,135,142,155],"response":[112],"AHA":[115],"MAIN":[118],"OUTCOME":[119],"MEASURES:":[120],"Analyzed":[121],"variables":[122],"include":[123],"whether":[124,149],"reported":[127],"its":[128],"expenditures":[131],"individually":[132],"member;":[137],"spending":[140],"percentage":[143],"operating":[146],"expenses;":[147],"part":[153],"multihospital":[156],"system,":[157],"consideration":[159],"characteristics.":[164],"RESULTS:":[165],"Between":[166],"more":[170],"than":[171],"40%":[172],"hospitals":[174],"participated":[175],"in":[176],"reporting,":[178,196],"most":[180],"doing":[181],"so":[182],"consistently.":[183],"System":[184],"membership":[185],"size":[188],"were":[189],"significantly":[190],"positively":[192],"tied":[193,202],"state":[198],"policy":[201,232],"lower":[205],"reporting.":[209],"CONCLUSIONS:":[210],"high":[212],"limits":[217],"accountability":[218],"communities":[220],"restricts":[222],"an":[223],"accurate":[224],"assessment":[225],"expenditures,":[229],"counter":[230],"intentions.":[233,260],"Stakeholders":[234],"should":[235],"consider":[236],"what":[237],"modifications":[238],"rules":[241],"could":[242],"be":[243],"made":[244],"promote":[246],"transparency":[247],"ensure":[250],"that":[251],"effects":[253],"policies":[257],"align":[258]},"counts_by_year":[{"year":2025,"cited_by_count":2}],"updated_date":"2026-10-31T12:09:11.096373","created_date":"2023-06-24T00:00:00"}
