Detail práce

Changes in Hospital Financial Performance after Legal Form Conversion

Autor: Mgr. Jankura Adam
Rok: 2014 - letní
Vedoucí: PhDr. Jana Votápková Ph.D.
Konzultant:
Typ práce: Rigorózní
Jazyk: Anglicky
Stránky: 86
Ocenění:
Odkaz:
Abstrakt: This thesis examines the effect of corporatization, i.e. pure legal form conversion of contributory
organizations into joint-stock companies, on financial performance of 77 Czech non-privatized
general hospitals during 2001-2011. Using differences-in-differences estimation the effect on
overall financial performance was not confirmed. Regarding individual performance components
different changes in revenues and costs per inpatient day (relative to non-corporatized hospitals)
were recognized after different corporatizations periods. Both revenues and costs measures
either increased or decreased after 2003 & 2004 and 2005 corporatization respectively; and
were maintained after 2006 & 2007 period. Ambiguous effect of corporatization on financial
performance is consistent with the principal-agent theory developed in this thesis.

Partneři

Deloitte

Sponzoři

CRIF
McKinsey
Patria Finance