Assessing the financial effect of Medicare payment on rural hospitals: does the source of data change the results?

Abstract

In this policy brief, we explore how predictions of changes in hospital financial performance as a result of change in Medicare payment differ when comparing results using data from the Medicare Cost Report (MCR) to results using data from the audited hospital financial statement (FS). The purpose of this exploratory research is to test the assumption that MCR data yield a valid indicator of changes in hospital financial well-being.