Articles: PDF OnlyPRACTITIONER APPLICATION: The Early Indicators of Financial Failure: A Study of Bankrupt and Solvent Health SystemsSmith, Gary J. PhD, FACHE Author Information Gary J. Smith, PhD, FACHE, chief operating officer, St. Luke's Rehabilitation Institute, Spokane, Washington Journal of Healthcare Management 53(5):p 345-347, September 2008. Buy © 2008 Foundation of the American College of Healthcare Executives