JANET F. PHILLIPS Accounting

PAPERS PUBISHED IN PROCEEDINGS:

In the Face of the Balanced Budget Act – Hospitals Cut Costs and Medicaid Length of Stay to Increase Cash Flow.

Northeast Regional Meeting – American Accounting Association – Providence, RI – April 2002.

Struggling For-Profit Hospitals Sink Further After Sale to Not-for-Profit Owners – An Examination of Hospitals

Sold by HCA – The Healthcare Corporation - Northeast Regional Meeting -- American Accounting Association – Portland, ME -- May 2001

Going For-Profit – The Effect on Not-for-Profit Hospital Financial Position and Operational Factors – Northeast Regional Meeting

-- American Accounting Association – Boston, MA -- April 2000.

Identification and Analysis of the Key Ingredients of the Cash Flow of Hospitals -- New England Business Administration Association

International Conference - New Haven, CT, April 2000

How Going For-Profit Impacts Free Cash Flow, Quality of Earnings and Other Operational Factors -- The Case of Not-For-Profit Hospitals

- American Accounting Association -- Ohio – April 1999.

JOURNAL ARTICLES PUBLISHED:

The Dilemma of Valuing Not-for-profit Hospitals – Is Free Cash Flow the Answer? , Journal of Accounting

and Public Policy – May/June 2003.

For-profits Chains Seek to Acquire Successful Not-for-Profit Hospitals, Healthcare Financial Management –

September 1999. Vol. 53, No.4.

Do Managerial Efficiency and Social Responsibility Drive Long-Term Financial Performance of Not-for- Profit Hospitals

Before Acquisition, Journal of Health Care Finance -- Summer 1999 – Volume 25, No.3.

Factors Contributing to Not-for-Profit Hospitals' Decision to Concede to Acquisition by For-Profit Hospital

Corporations -- Journal of the American Society of Business and Behavioral Sciences - Fall 1998 -- Volume

4, No. 2.

BOOK REVIEWS:

Reliable financial reporting and internal control: a global implementation guide. By Dimitris N. Chorafas – Choice Magazine –December 2000.

Activity-based costing - making it work for small and mid-sized companies. by Douglas T. Hicks - Choice Magazine – submitted December 1998 – March 1999 Vol. 36 No. 7.

If you're clueless about accounting and finance -- and want to know more by Seth Godin and Paul Lim - Choice Magazine -- December 1998 Vol. 36 No. 4.

Target Costing by Shahid Ansari, Jan Bell and CAM‑I Target Cost Core Group - Choice Magazine -- February 1997 Vol. 34 No. 6.

Making the Numbers Count: The Accountant as Change Agent on the World Class Team. by Brian Maskell - Choice Magazine -- December 1996

Activity‑based Cost Management: Making it Work: A Manager's Guide to Implementing and Sustaining an Effective ABC System. by Gary Cokins - Choice Magazine -- November 1996

Accounting Education for the 21st Century: The Global Challenges. by Burns and Needles - Choice Magazine -- January 1995

Tricks of the Trade by John Karnatz - Choice Magazine -- September 1994

CONFERENCE PAPERS ORALLY DELIVERED:

Professional Accounting Staff: The New Marketing Strategy presented at the New England Business Administration Association International Conference - New Haven, CT, November 1993

WORKSHOP LEADERSHIP:

RESEARCH INTERESTS IN GENERAL:

Healthcare Accounting
Governmental and Not-for-Profit Accounting
For-profit Healthcare
Hospital Acquisitions
Columbia/HCA Healthcare Corp.

CURRENT/FUTURE SPECIFIC RESEARCH PROJECTS:

Preventative Healthcare Benefits – Their Role in Decreasing Healthcare Cost and Increasing Profitability.

DISSERTATION TITLE:

An Investigation of the Variables Incorporated into the Purchase Price of Not-For-Profit Hospitals as Compared to the Free Cash Flow Accounting Valuation Model

INSTITUTION GRANTING PH. D. :

University of New Haven