{"id":"https://openalex.org/W48399368","doi":null,"title":"A new perspective on hospital financial ratio analysis.","display_name":"A new perspective on hospital financial ratio analysis.","publication_year":1997,"publication_date":"1997-11-01","ids":{"openalex":"https://openalex.org/W48399368","mag":"48399368","pmid":"https://pubmed.ncbi.nlm.nih.gov/10184820"},"language":"en","primary_location":{"id":"pmid:10184820","doi":null,"is_oa":false,"landing_page_url":"https://pubmed.ncbi.nlm.nih.gov/10184820","pdf_url":null,"source":{"id":"https://openalex.org/S4306525036","display_name":"PubMed","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1299303238","host_organization_name":"National Institutes of Health","host_organization_lineage":["https://openalex.org/I1299303238"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Healthcare financial management : journal of the Healthcare Financial Management Association","raw_type":"Journal Article"},"volume":null,"type":"article","indexed_in":["pubmed"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5073844494","display_name":"Thomas L. Zeller","orcid":"https://orcid.org/0000-0003-2417-565X","observed_orcids":["https://orcid.org/0000-0003-2417-565X"]},"institutions":[{"id":"https://openalex.org/I1925986","display_name":"Loyola University Chicago","ror":"https://ror.org/04b6x2g63","country_code":"US","type":"education","lineage":["https://openalex.org/I1925986"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"T L Zeller","raw_affiliation_strings":["School of Business Administration, Department of Accounting, Loyola University, Chicago, IL, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Business Administration, Department of Accounting, Loyola University, Chicago, IL, USA","institution_ids":["https://openalex.org/I1925986"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5041164079","display_name":"Brian B. Stanko","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"B B Stanko","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5007446011","display_name":"William O. Cleverley","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"W O Cleverley","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":2.0392,"has_fulltext":false,"cited_by_count":25,"citation_normalized_percentile":{"value":0.90665273,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"51","issue":"11","first_page":"62","last_page":"6"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.46880000829696655,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.46880000829696655,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12871","display_name":"Healthcare Quality and Management","score":0.2222999930381775,"subfield":{"id":"https://openalex.org/subfields/3605","display_name":"Health Information Management"},"field":{"id":"https://openalex.org/fields/36","display_name":"Health Professions"},"domain":{"id":"https://openalex.org/domains/4","display_name":"Health Sciences"}},{"id":"https://openalex.org/T10391","display_name":"Healthcare Policy and Management","score":0.10869999974966049,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/hospital-financial-performance","display_name":"hospital financial performance","score":0.7599999904632568},{"id":"https://openalex.org/keywords/financial-ratio-analysis","display_name":"financial ratio analysis","score":0.972000002861023},{"id":"https://openalex.org/keywords/nonprofit-hospitals","display_name":"nonprofit hospitals","score":0.9620000123977661},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.7580000162124634},{"id":"https://openalex.org/keywords/fixed-asset-efficiency","display_name":"fixed asset efficiency","score":0.9819999933242798},{"id":"https://openalex.org/keywords/capital-structure","display_name":"capital structure","score":0.9909999966621399},{"id":"https://openalex.org/keywords/working-capital-efficiency","display_name":"working capital efficiency","score":0.9919999837875366},{"id":"https://openalex.org/keywords/liquidity","display_name":"liquidity","score":0.972000002861023},{"id":"https://openalex.org/keywords/hospital-financial-management","display_name":"hospital financial management","score":0.41499999165534973}],"concepts":[{"id":"https://openalex.org/C98014903","wikidata":"https://www.wikidata.org/wiki/Q832161","display_name":"Financial ratio","level":2,"score":0.6650029420852661},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.6336061954498291},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6027829051017761},{"id":"https://openalex.org/C130731218","wikidata":"https://www.wikidata.org/wiki/Q1363554","display_name":"Financial analysis","level":2,"score":0.5205422639846802},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.515540361404419},{"id":"https://openalex.org/C183582576","wikidata":"https://www.wikidata.org/wiki/Q184783","display_name":"Market liquidity","level":2,"score":0.5143305063247681},{"id":"https://openalex.org/C2779601481","wikidata":"https://www.wikidata.org/wiki/Q650241","display_name":"Financial institution","level":2,"score":0.45438918471336365},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.4510204792022705},{"id":"https://openalex.org/C60679458","wikidata":"https://www.wikidata.org/wiki/Q823288","display_name":"Working capital","level":2,"score":0.4114893674850464},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.38680189847946167},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.2806489169597626}],"mesh":[{"descriptor_ui":"D002202","descriptor_name":"Capital Financing","qualifier_ui":null,"qualifier_name":null,"is_major_topic":false},{"descriptor_ui":"D003625","descriptor_name":"Data Collection","qualifier_ui":null,"qualifier_name":null,"is_major_topic":false},{"descriptor_ui":"D005163","descriptor_name":"Factor Analysis, Statistical","qualifier_ui":null,"qualifier_name":null,"is_major_topic":false},{"descriptor_ui":"D005377","descriptor_name":"Financial Management, Hospital","qualifier_ui":"Q000145","qualifier_name":"classification","is_major_topic":true},{"descriptor_ui":"D006788","descriptor_name":"Hospitals, Voluntary","qualifier_ui":"Q000191","qualifier_name":"economics","is_major_topic":true},{"descriptor_ui":"D007182","descriptor_name":"Income","qualifier_ui":null,"qualifier_name":null,"is_major_topic":false},{"descriptor_ui":"D007449","descriptor_name":"Investments","qualifier_ui":"Q000191","qualifier_name":"economics","is_major_topic":false},{"descriptor_ui":"D009626","descriptor_name":"Terminology as Topic","qualifier_ui":null,"qualifier_name":null,"is_major_topic":false},{"descriptor_ui":"D014481","descriptor_name":"United States","qualifier_ui":null,"qualifier_name":null,"is_major_topic":false}],"locations_count":2,"locations":[{"id":"pmid:10184820","doi":null,"is_oa":false,"landing_page_url":"https://pubmed.ncbi.nlm.nih.gov/10184820","pdf_url":null,"source":{"id":"https://openalex.org/S4306525036","display_name":"PubMed","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1299303238","host_organization_name":"National Institutes of Health","host_organization_lineage":["https://openalex.org/I1299303238"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Healthcare financial management : journal of the Healthcare Financial Management Association","raw_type":"Journal Article"},{"id":"mag:48399368","doi":null,"is_oa":false,"landing_page_url":"https://pubmed.ncbi.nlm.nih.gov/10184820","pdf_url":null,"source":{"id":"https://openalex.org/S4306525036","display_name":"PubMed","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1299303238","host_organization_name":"National Institutes of Health","host_organization_lineage":["https://openalex.org/I1299303238"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"PubMed","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"score":0.49000000953674316,"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2049130512","https://openalex.org/W2994200257","https://openalex.org/W4299345209","https://openalex.org/W7134181442","https://openalex.org/W2953034701","https://openalex.org/W593026676","https://openalex.org/W2396407457","https://openalex.org/W157053042","https://openalex.org/W2407296714","https://openalex.org/W15101363"],"abstract_inverted_index":{"Using":[0],"audit":[1],"financial":[2,16,47,71,91],"data":[3],"in":[4],"a":[5,85],"study":[6,65],"of":[7,18,46,58,63,88],"2,189":[8],"not-for-profit":[9],"hospitals":[10],"for":[11],"the":[12,43,55],"period":[13],"1989-1992,":[14],"six":[15,56],"characteristics":[17,23,57],"performance":[19],"were":[20],"defined.":[21],"These":[22],"are":[24],"profitability":[25],"factor,":[26],"fixed-asset":[27,31],"efficiency,":[28,35],"capital":[29,34],"structure,":[30],"age,":[32],"working":[33],"and":[36,77],"liquidity.":[37],"The":[38,61],"statistical":[39],"output":[40],"also":[41],"shows":[42],"specific":[44],"sets":[45],"ratios":[48],"that":[49],"can":[50,66],"be":[51,67],"used":[52],"to":[53,69],"measure":[54],"hospital":[59,73],"performance.":[60,92],"results":[62],"this":[64],"beneficial":[68],"healthcare":[70],"managers,":[72],"boards,":[74],"policy":[75],"groups,":[76],"other":[78],"relevant":[79],"entities":[80],"because":[81],"it":[82],"affords":[83],"them":[84],"clear":[86],"understanding":[87],"an":[89],"institution's":[90]},"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":3},{"year":2015,"cited_by_count":2}],"updated_date":"2026-10-31T12:09:11.096373","created_date":"2016-06-24T00:00:00"}