Are ACOs Accountable?

A new study showed that:

Only 28% of ACOs formed in 2012 have taken on downside risk, while just 33% had at least one contract with downside risk in 2018, according to a new study published in Health Affairs.

So, correct me if I am wrong but if 72% of these Accountable Care Organizations take no downside risk then are they really accountable?

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