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    题名: The relation between debt financing and not-for-profit hospitals` donations
    作者: Kuo, J.-S.;Ho, Yi-Cheng;Lo, Kuang-Ta
    何怡澄;羅光達
    贡献者: 財政系
    关键词: 非營利醫院;負債融通;捐贈
    not-for-profit hospital;debt financing;donation
    日期: 2014-06
    上传时间: 2015-06-15 16:26:24 (UTC+8)
    摘要: Debt financing has been discussed extensively in corporate finance; however, previous studies seldom apply it to not-for-profit hospitals. Magnus et al. (2003) and Yetman (2007) argued that debt financing would have a negative impact on the charitable donations of notforprofit hospitals, but they did not provide empirical evidence. This study is the first paper to investigate the relationship between debt financing and donation revenue by using 38 notforprofit hospitals from 2000 to 2006 in Taiwan. According to our empirical results, we have proved that debt financing has both a crowd-in effect and crowd-out effect on not-forprofit hospitals` donations. The crowd-in effect tends to exist in low debt ratio hospitals, while the crowd-out effect is often found to exist in not-for-profit hospitals with higher debt ratios. We therefore conclude that Magnus et al. (2003) and Yetman (2007) only proposed the crowd-out effect of debt financing for not-for-profit hospitals; however, they did not consider the possible crowd-in effect of debt financing as we have demonstrated in this study.
    關聯: NTU Management Review, 24(2), 151-180
    数据类型: article
    DOI 連結: http://dx.doi.org/10.6226/NTURM2014.MAY.R11006
    DOI: 10.6226/NTURM2014.MAY.R11006
    显示于类别:[財政學系] 期刊論文

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