hypotheses that predict the ownership type would affect the extent to which the hospital strategically manages revenues and costs … hospitals. Moreover, there is strong evidence that the association between the extensive use of SCM strategies and hospital … financial performance is a function of the “match” between SCM use and a hospital's ownership type, operating characteristics …

managers of nonprofit organizations. Specifically, managers of nonprofit hospitals are charged with fulfilling the hospital …'s mission to the community (i.e., providing quality health-related services at affordable prices), while the hospital earns …

costing system and magement accounting practices and examines how these two constructs impact on hospital performance. The … data was collected using a questionnaire survey carried out among chief accountants and hospital managers in Polish and … hospital performance depends on the quality of cost calculation, as well as on management accounting practices. On the other …

cessation of hospital tax exemption, the standard by which tax-exempt hospitals qualify for their exempt status should be … the amount and nature of community benefits procured, augment hospital autonomy, and incentivize hospitals to provide …

hospitals hold large financial assets, and hospital-specific shocks to the performance of these assets are likely unrelated to … investment opportunities. We use this setting to test how shocks to cash flows affect hospital investment. We find that capital … do not find that hospital executives are significantly "paid for luck", or that spending on salaries of other personnel …

and higher profitability, suggesting that in the hospital sector, larger boards are more effective from a governance point …

results of ownership-induced differences in hospital mortality rates within the SUS …