Date

5-2020

Department

Graduate School of Business

Degree

Doctor of Business Administration (DBA)

Chair

Gene R. Sullivan

Keywords

Ambulatory Acquisition, Ambulatory Physician, Health Insurance Rates, Hospital Physician, HCPCS Billing Rate

Disciplines

Accounting | Business

Abstract

This dissertation research study was designed to contribute to the growing body of academic knowledge regarding the increase in acquisition activity (Capps, Dranove, & Ody, 2018) and the annual increase in the cost of health insurance premiums for small to middle size businesses (Camilleri, 2018; Cowley, 2004; D’Arrigo, 2019; Guo & Tao, 2015). This research specifically addressed the HCPCS billing rates of procedures before and after acquisition. Further, it examined the annual increase in percentage of ambulatory physicians compared to the increase percentage in health insurance premiums. Finally, the increase in health insurance premiums was evaluated based on age, type of firm, and size of the firm. The results of this study indicated that there was a statistically significant difference in the billing rates of procedures before and after ambulatory acquisition. It further revealed that there was no statistically significant correlation between the percentage increase in hospital physicians and the percentage increase in health insurance rates. In addition, the percentage increase in health insurance rates did not have a statistically significant difference to the percentage increase based on age or type of firm. Finally, the percentage increase in health insurance rates did not have a statistically significant relationship to the decrease in health insurance coverage for firm that employ from 3 – 199 employees, however; there was a statistically signification relationship found in firms that employee between 200-999 employees.

Included in

Accounting Commons

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