R. L. P. Cpa, Cmha J. Michael Rayburn Fache, Cma Letricia Gayle Rayburn Cpa
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Abstract
Abstract Empirical evidence is provided concerning the irr-pact of Public Law 98-21 on the operation of United States hospitals. The Box-Jenkins autoregressive integrated moving average model was used to analyze the impact of the law on efficiency and cost containment practices over a 24-year time period. Four cost containment variables and three efficiency variables were studied. Public Law 98-21 was the intervention and 1984 was the intervention year in which to evaluate impact assessment. Children'S hospitals were used as a control group. Results of the research indicated no impact on cost containment practices and a significant impact on efficiency of hospital operations
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