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- Title
Determinants of financial disclosure at the websites of hospitals in Taiwan.
- Authors
YI-CHENG HO
- Abstract
Objectives: Internet reporting has gained in popularity in recent years because of its low cost and wide reach. This study investigated the differences in online disclosure of financial information by hospitals under different ownership and the quantity, quality and accessibility of financial information on the websites of hospitals in Taiwan. Methods: The financial information disclosure index was constructed based on the data from the web-sites of 230 hospitals in Taiwan. The index included three parts: the categories of financial disclosure, the quality of the disclosed financial information, and the convenience of the internet search. Results: This study demonstrated significant differences in the online disclosure of financial information by hospitals under different types of ownership. Public hospitals had the highest degree of disclosure followed by not-for-profit hospitals and for-profit hospitals. The general information index was higher for metropolitan hospitals than for local community hospitals. General information and information accessibility for academic medical centers were both higher than those for local community hospitals. The index of financial categories and quality increased as the medical market concentration increased. Information accessibility from the websites of hospitals was positively correlated with visibility by the press. Conclusions: The incentives for voluntary online financial information disclosure are inadequate. Therefore, mandatory disclosure is a more effective way to increase the availability of financial information about hospitals.
- Subjects
TAIWAN; FINANCIAL disclosure; WEBSITES; HOSPITAL finance reporting; FINANCIAL statements; ACADEMIC medical centers; HEALTH care industry; COMPUTER network resources
- Publication
Taiwan Journal of Publich Health / Taiwan Gong Gong Wei Sheng Za Zhi, 2012, Vol 31, Issue 2, p136
- ISSN
1023-2141
- Publication type
Article