Financial Performance of Public Hospitals Revolving Funds Between 2008-2017 in Turkey

• 作者: Abdullah Orhan Necdet Saglam
• 来源期刊: 现代会计与审计:英文版
• 学科: 经济
• 关键词: PUBLIC hospitals RATIO analysis FINANCIAL STRUCTURE FINANCIAL performance
• 年，卷（期）: 2018,（10）
• 页码范围: 521-537
• 页数: 17页
• 分类号: F

摘要

In this study,financial position and financial performance of public hospitals(PH)in Turkey were analyzed.Financial statements of 948 public hospitals between 2008 and 2017 were used in analysis.Financial statements were analyzed by ratio analysis technique to analyze the financial status and financial performance of public hospitals.With the Z-score analysis technique,the risk of financial failure of public hospitals was measured.The credibility of public hospitals was measured by the rating analysis technique.It was determined that the accumulated losses in public hospitals lowered the equity below zero,the institutions has trouble with paying debt,and the credit risk of public hospitals is high.