Huang Sean Shenghsiu, Hirth Richard A, Smith Dean G
Department of Health Systems Administration, Georgetown University , Washington, DC , USA.
Department of Health Management and Policy, University of Michigan , Ann Arbor, MI , USA.
Front Public Health. 2016 Dec 26;4:283. doi: 10.3389/fpubh.2016.00283. eCollection 2016.
An extensive literature is devoted to differences between for-profit and non-profit health-care providers' prices, utilization, and quality. Less is known about for-profit and non-profit managers' compensation and its relationship with financial and quality performance. The aim of this study is to examine whether for-profit and non-profit nursing homes place differential weights on financial and quality performance in determining managers' compensation. Using a unique 8-year dataset on Ohio nursing homes, fixed-effect regression models of managers' compensation include financial and quality performance as well as other explanatory variables concerning firm and market characteristics and manager qualifications. Among for-profit nursing homes, compensation of owner-managers and non-owner managers are compared. Compensation of for-profit managers is significantly positively associated with profit margin and return-on-assets, while compensation of non-profit managers does not exhibit any consistent relationship with financial measures. Compensation of neither for-profit nor non-profit managers is significantly related to quality measures. Nursing home size and managers' years of experience are the only consistent determinants of compensation. Owner-managers earn significantly higher compensation than non-owner managers and their compensation is less related to nursing home performance. Finding that home size and experience are strong determinants of compensation, and the association with ownership and financial performance for for-profit nursing homes are as expected. The insignificant relationship between compensation and quality performance is potentially troublesome.
大量文献致力于研究营利性和非营利性医疗保健提供者在价格、利用率和质量方面的差异。对于营利性和非营利性管理者的薪酬及其与财务和质量绩效的关系，人们了解得较少。本研究的目的是检验营利性和非营利性养老院在确定管理者薪酬时是否对财务和质量绩效给予不同的权重。利用俄亥俄州养老院的一个独特的8年数据集，管理者薪酬的固定效应回归模型包括财务和质量绩效以及其他有关公司和市场特征以及管理者资质的解释变量。在营利性养老院中，对所有者管理者和非所有者管理者的薪酬进行了比较。营利性管理者的薪酬与利润率和资产回报率显著正相关，而非营利性管理者的薪酬与财务指标没有任何一致的关系。营利性和非营利性管理者的薪酬与质量指标均无显著关联。养老院规模和管理者的工作年限是薪酬的唯一一致决定因素。所有者管理者的薪酬显著高于非所有者管理者，且他们的薪酬与养老院绩效的关联较小。研究发现，养老院规模和经验是薪酬的重要决定因素，营利性养老院中薪酬与所有权和财务绩效的关联符合预期。薪酬与质量绩效之间的不显著关系可能会带来麻烦。
