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    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/59096

    Title: 台灣醫院網頁公開揭露財務資訊決定因素
    Other Titles: Determinants of Financial Disclosure at the Websites of Hospitals in Taiwan
    Authors: 何怡澄
    Contributors: 政大財政系
    Keywords: 自願性公開揭露;網際網路;財務資訊
    voluntary disclosure;web information;financial information
    Date: 2012-05
    Issue Date: 2013-08-26 10:58:31 (UTC+8)
    Abstract: 目標:近年各界呼籲醫療機構提高財務透明度,而網際網路提供一個有效且低成本的資訊傳播工具。本研究探討影響醫療機構在網路公開揭露財務資訊程度,及影響揭露行為的因素。
    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.
    Relation: 臺灣公共衛生雜誌, 31(2), 136-151
    Data Type: article
    Appears in Collections:[財政學系] 期刊論文

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