Plante, Catherine

Plante, Catherine
ASSOCIATE PROFESSOR, Accounting and Finance

Member, Peter T. Paul College of Business and Economics , University of New Hampshire
Member, Accounting and Finance , Peter T. Paul College of Business and Economics
Member, Tenure Faculty (Paul College) , Peter T. Paul College of Business and Economics

Research Areas

Accounting

Overview

Catherine Plante, PhD, CPA – Catherine is an Associate Professor of Accounting at the University of New Hampshire. She teaches Intermediate Financial Accounting II. Her current research interests include examining state and local government’s healthcare obligations to their employees. She examines measurement issues focusing on assumptions that underlie the obligations. This research helps states set policies regarding the measurement of healthcare obligations. Related to this research, she was a member of a Governmental Accounting Standards Board (GASB) task force which developed the policy all state and local governments must follow when recording their healthcare obligations. Dr, Plante’s other research interest is factors that influence the amount of charity care that hospitals provide. She received her Ph.D. in accounting from The Ohio State University.

Selected Publications

Academic Article

Year	Title
2023	Tax Increment Financing (TIF): A Review of TIF’s Economic and Fiscal Effects. Advances in Taxation. 2023
2021	The Association between Board Composition, Board Governance and Charity Care Provided by Nonprofit Hospitals. Journal of Governmental and Nonprofit Accounting. 10:50-85. 2021
2018	Do hospitals earn their nonprofit status? Evidence from New Hampshire in 2012. Journal of Public Budgeting, Accounting and Financial Management. 30:69-85. 2018
2017	Something for Nothing? Understanding Tax increment Financing. Journal of Government Financial Management. Fall:48-54. 2017
2015	An Investigation into the Economies of Scale in Turkish Ministry of Health Hospitals. Journal of Public Budgeting, Accounting and Financial Management. 2015
2014	A Study of OPEB Healthcare Cost Trend Rate Assumptions by State Governments. Journal of Government Financial Management. 2014
2013	Bankruptcy of General Motors. GSTF Journal on Business Review. 2013
2013	Estimation of Health Care Costs and Cost Recovery: The Case of Rafidya Hospital in Palestine. Journal of Health Care Finance. 2013
2012	OTHER POST EMPLOYMENT BENEFITS-THE OTHER ELEPHANT IN THE ROOM. American Journal of Economics and Business Administration. 4:122-128. 2012
2012	Assumptions and States’ OPEB. Journal of Government Financial Management. 2012
2009	The Differentiation Between For-Profit and Nonprofit Hospitals; Another Look. Research in Healthcare Financial Management. 2009
2005	DRGs, Costs and Quality of Care: An Agency Theory Perspective. Financial Accountability and Management. 21:291-308. 2005
2004	The Impact of DRG-Based Payment Systems on Quality of Health Care in OECD Countries. Journal of Health Care Finance. 2004
1999	A Review of Statistical Techniques in Measuring Efficiency. Journal of Public Budgeting, Accounting and Financial Management. 1999
1998	CVP Analysis: A New Look. Journal of Managerial Issues. 1998
1998	Foreign operations and the choice of inventory accounting methods. Journal of International Accounting, Auditing and Taxation. 7:81-93. 1998
1997	Antitrust Sanctions and the Firm's Ability to Pay. Review of Industrial Organization. 1997
1997	Employers Actuarial Assumptions of Post-Retirement Medical Costs with James Lewis. Compensation and Benefits Management. 1997
1996	Prospective payments and hospital efficiency. Review of Industrial Organization. 11:791-809. 1996
1995	Financial Ratio Criteria: A Hypothesis and Empirical Test. Journal of Financial Management and Analysis. 1995
1994	The Incremental Information Content of Socioeconomic Data in Evaluating Hospital Performance. Journal of Management Systems. 1994
	A Descriptive Study of the Characteristics of Introductory Accounting Courses Offered by Community Colleges. The Accounting Educators' Journal.
	Tax Increment Financing (TIF): A Review of TIF’s Economic and Fiscal Effects. Advances in Taxation. (Forthcoming).
	The ChatGPT artificial intelligence chatbot: How well does it answer accounting assessment questions?. Issues in Accounting Education.

Article

Year	Title
2019	A Descriptive Study of the Institutional Characteristics of Introductory Accounting Courses Offered by Community Colleges 2019
2018	“The Effect of Board Structure, Board Policies and Financial Position on Charity Care Provided by Nonprofit Hospitals” 2018
2015	Do hospitals earn their nonprofit status? Presented by C. Plante at the 2015 Annual Northeastern Regional Association of Assessing Officers (NRAAO) Conference (Portsmouth, NH) 2015
2009	The Association of DRG-Based Financing with Cost and Quality of Healthcare in OECD countries 2009
2007	The Association of DRG-Based Financing with Case-Mix Adjusted Costs and Quality of Helathcare in OECD Countries 2007
2007	The Association of DRG-Based Financing with Case-Mix Adjusted Costs and Quality of Healthcare in OECD Countries 2007
2007	The Association of DRG-Based financing with Case-Mix Adjusted Costs and Quality of Healthcare in OECD Countries 2007

Chapter

Year	Title
2015	Pensions and Other Postemployment Benefits 2015

Conference Paper

Year	Title
2017	Do hospitals earn their nonprofit status?. (Not published externally-- the peer reviewed paper was only made available during conference period. 2017
2015	The Relationship between Charity Care and Taxes Avoided: An Examination of Tax Exempt Hospitals in the State of New Hampshire 2015
	A Descriptive Study of the Characteristics of Introductory Accounting Courses Offered by Community Colleges
	A Descriptive Study of the Characteristics of Introductory Accounting Courses Offered by Community Colleges
	Do hospitals earn their nonprofit status? Evidence from New Hampshire 2012
	Do hospitals earn their nonprofit status? Evidence from New Hampshire in 2012
	Do hospitals earn their nonprofit status? Evidence from New Hampshire in 2012
	Regulated Public Accessibility to Municipal Financial Reports and Bond Interest Cost
	Regulated Public Accessibility to Municipal Financial Reports and Bond Interest Cost
	Regulated Public Accessibility to Municipal Financial Reports and Bond Interest Cost
	Regulated Public Accessibility to Municipal Financial Reports and Bond Interest Cost
	The Effect of Board Structure, Board Policies, and Financial Position on Charity Care Provided by Nonprofit Hospitals. (Not published externally--the peer reivewed paper was made available during conferencc periiod.
	The Effect of Board Structure, Board Policies, and Financial Position on Charity Care Provided by Nonprofit Hospitals

Other Research Activities

Do Hospitals Earn Their Nonprofit Status Funded by

Timing of Financial Reports Funded by

“The Effect of Board Structure, Board Policies and Financial Position on Charity Care Provided by Nonprofit Hospitals” Funded by

Teaching Activities

Inter. Fin. Acct. II Taught course 2023

Inter. Fin. Acct. II Taught course 2022

Managerial Accounting Taught course 2022

Inter. Fin. Acct. II Taught course 2022

Inter. Fin. Acct. II Taught course 2021

Inter. Fin. Acct. II Taught course 2020

Intermed Financial Accting II Taught course 2019

Intermed Financial Accting II Taught course 2018

Internships in Accounting Taught course 2018

Intermed Financial Accting II Taught course 2018

Financial Accounting Taught course 2017

Intermed Financial Accting II Taught course 2017

Intermed Financial Accting II Taught course 2016

Internships in Accounting Taught course 2016

Intermed Financial Accting II Taught course 2016

Intermed Financial Accting II Taught course 2015

Intermed Financial Accting II Taught course 2014

Education And Training

B.A. Accounting, University of Cincinnati

M.A. Accounting, University of Missouri - Columbia

Ph.D. Accounting, Ohio State University

Full Name

Catherine Plante