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The Association of Board Structure and Composition with No-for-Profit Hospitals Operational and Capital- Investment Efficiency
|Keywords:||投資效率;董事會結構與組成;營運效率;醫療財團法人;capital-investment efficiency;structure and composition of board;operational efficiency;not-for-profit hospitals|
|Issue Date:||2020-02-05 14:41:28 (UTC+8)|
This study discussed the impact of composition and structure of board on the operational and investment efficiency with data collected from Taiwan not-for-profit hospitals. In this paper, operational efficiency was measured by net operating income to revenues, expenses per admission, and full-time equivalence employees per occupied bed; while the investment efficiency was measured by return on net assets, return on assets, and return on net fixed assets.
Panal data model was employed to analyze 31 not-for-profit hospitals during the period of 2000-2004. The regression result indicates that: board size has no effect on 4 operating efficiency index, but has significant negative effect on return on net asset. The ratio of outside board member only has negative effect on expense per admission, have no significant impact on the other 3 operating efficiency index. But ratio of outside board member has positive impact on return on fixed asset and return on total asset. Finally, executive on board has positive influence to operational efficiency (net operating income to revenues and Full-time equivalence employees per occupied bed) and capital investment efficiency (return on net asset and return on asset).
|Relation:||第三部門, 20, 001-036|
|Appears in Collections:||[第三部門] 期刊論文|
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