Healthsouth: Un-Ethical And Illegal Business

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HealthSouth (HS) execute numerous un-ethical and illegal business activities that considerably impact their financial statements. The pressure to appear financially profitable in order to go public and attract future investors to later maintain their status as the largest publically traded health care corporation motivate its management to commit fraud and cook the books . First, HS capitalized items that should have been clearly expensed such as employee salaries and some corporate overhead cost that were part of the day-to-day regular business operations. The decision to capitalize expenses that occur during normal day-to-day operations causes the corporation to present inflated earnings, which in terms are depreciated from the company earnings

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