Does the Ownership Affect the Financial Performance of the Hospital? The Example of Poland

Abstract

Hospital indebtedness is a complex and very diverse phenomenon. Thus, the goal of this study is the comparison of the financial performance of public hospitals in accordance with their ownership and size. The results of the research lead to the conclusion that the vast majority of public hospitals are indebted, and their ownership structure does not affect their financial condition. What is more, the statistical analysis depicted that large Marshall hospitals are less indebted than poviat-commune ones. In the group of medium-size hospitals, the situation was the opposite. Moreover, the study did not confirm the significant relationship between the size or ownership and the financial status of the hospital. The analysis conducted in the article is aimed at filling in the gap in studies comparing the indebtedness between different types of public hospitals.