医院所有权、监事会特征决策与财务绩效。

Hospital ownership, decisions on supervisory board characteristics, and financial performance.

作者信息

Kuntz Ludwig, Pulm Jannis, Wittland Michael

机构信息

Ludwig Kuntz, PhD, is Professor, Department of Business Administration and Health Care Management, University of Cologne, Germany. Jannis Pulm, MSc, is Assistant Manager, KPMG AG Wirtschaftsprüfungsgesellschaft, Cologne, Germany. Michael Wittland, PhD, is Research Associate, Department of Business Administration and Health Care Management, University of Cologne, Germany. E-mail:

出版信息

Health Care Manage Rev. 2016 Apr-Jun;41(2):165-76. doi: 10.1097/HMR.0000000000000066.

DOI:10.1097/HMR.0000000000000066

PMID:25978002

Abstract

BACKGROUND

Dynamic and complex transformations in the hospital market increase the relevance of good corporate governance. However, hospital performance and the characteristics of supervisory boards differ depending on ownership. The question therefore arises whether hospital owners can influence performance by addressing supervisory board characteristics.

PURPOSE

The objective of this study is to explain differences in the financial performance of hospitals with regard to ownership by studying the size and composition of supervisory boards.

METHODOLOGY

The AMADEUS database was used to collect information on hospital financial performance in 2009 and 2010. Business and quality reports, hospital websites, and data from health insurer were used to obtain information on hospital and board characteristics. The resulting sample consisted of 175 German hospital corporations. We utilized ANOVA and regression analysis to test a mediation hypothesis that investigated whether decisions regarding board size and composition were associated with financial performance and could explain performance differences.

FINDINGS

Financial performance and board size and composition depend on ownership. An increase in board size and greater politician participation were negatively associated with all five tested measures of financial performance. Furthermore, an increase in physician participation was positively associated with one dimension of financial performance, whereas one negative relationship was identified for nurse and economist participation. For clerics, no associations were found.

PRACTICE IMPLICATIONS

Decisions concerning board size and composition are important as they relate to hospital financial performance. We contribute to existing research by showing that, in addition to board size and physician participation, the participation of other professionals can also influence financial performance.

摘要

背景

医院市场中动态且复杂的变革提升了良好公司治理的重要性。然而，医院绩效以及监事会的特征因所有权不同而存在差异。因此问题在于医院所有者是否能够通过调整监事会特征来影响绩效。

目的

本研究的目的是通过研究监事会的规模和构成来解释不同所有制医院财务绩效的差异。

方法

使用AMADEUS数据库收集2009年和2010年医院财务绩效的信息。利用商业和质量报告、医院网站以及健康保险公司的数据来获取有关医院和董事会特征的信息。最终样本由175家德国医院公司组成。我们运用方差分析和回归分析来检验一个中介假设，该假设调查了关于董事会规模和构成的决策是否与财务绩效相关联，以及能否解释绩效差异。