haku: @author Lynn, M. / yhteensä: 46
viite: 20 / 46
| Tekijä: | Wertheim, P. Lynn, M. |
| Otsikko: | Development of a prediction model for hospital closure using financial accounting data |
| Lehti: | Decision Sciences
1993 : MAY-JUN, VOL. 24:3, p. 529-546 |
| Asiasana: | ACCOUNTING FORECASTING HEALTH |
| Kieli: | eng |
| Tiivistelmä: | Numerous research studies have examined the use of financial accounting data in the prediction of corporate bankruptcy. Partly due to a lack of available data, however, little work has been done in developing a closure prediction model specifically for hospitals. Using cost reports from the Health Care Financing Administration and a sample of 71 closed hospitals and a matched sample of 71 open hospitals, the current study examines the relationship between 21 financial accounting ratios and hospital closure. |
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