Source:http://linkedlifedata.com/resource/pubmed/id/10110408
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| Predicate | Object |
|---|---|
| rdf:type | |
| lifeskim:mentions | |
| pubmed:issue |
2
|
| pubmed:dateCreated |
1991-6-17
|
| pubmed:abstractText |
Previous studies of financial distress have utilized operating margins to measure this outcome. This study examines financial distress from the standpoint of cash flow, which is defined as net income plus depreciation adjusted for accruals. Defining financially distressed hospitals as ones with negative cash flows, the findings of the study show that these hospitals possess a lower occupancy rate, exhibit a slower collection of receivables, and have higher amounts of debt. However, the findings show that it is harder to predict financial distress defined in terms of cash flow than in profitability.
|
| pubmed:language |
eng
|
| pubmed:journal | |
| pubmed:citationSubset |
H
|
| pubmed:status |
MEDLINE
|
| pubmed:issn |
8750-3735
|
| pubmed:author | |
| pubmed:issnType |
Print
|
| pubmed:volume |
36
|
| pubmed:owner |
NLM
|
| pubmed:authorsComplete |
Y
|
| pubmed:pagination |
223-41
|
| pubmed:dateRevised |
2000-12-18
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| pubmed:meshHeading |
pubmed-meshheading:10110408-Accounts Payable and Receivable,
pubmed-meshheading:10110408-Bankruptcy,
pubmed-meshheading:10110408-California,
pubmed-meshheading:10110408-Data Collection,
pubmed-meshheading:10110408-Depreciation,
pubmed-meshheading:10110408-Financial Audit,
pubmed-meshheading:10110408-Financial Management, Hospital,
pubmed-meshheading:10110408-Income,
pubmed-meshheading:10110408-Logistic Models,
pubmed-meshheading:10110408-Models, Statistical,
pubmed-meshheading:10110408-Probability,
pubmed-meshheading:10110408-Regression Analysis
|
| pubmed:year |
1991
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| pubmed:articleTitle |
The use of cash flow to analyze financial distress in California hospitals.
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| pubmed:affiliation |
Medical College of Virginia, Virginia Commonwealth University, Richmond 23298.
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| pubmed:publicationType |
Journal Article
|