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題名：臺灣醫院網頁公開揭露財務資訊決定因素
書刊名：臺灣公共衛生雜誌
作者：何怡澄 引用關係
作者(外文)：Ho, Yi-cheng
出版日期：2012
卷期：31:2
頁次：頁136-151
主題關鍵詞：自願性公開揭露；網際網路；財務資訊；Voluntary disclosure；Web information；Financial information
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(5) 博士論文(1) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:5
  • 共同引用共同引用:0
  • 點閱點閱:423
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。方法：建立醫院在網頁公開揭露財務資訊的量表，並調查230家醫院在網頁公開揭露財務資訊情況。財務資訊揭露指標分為財務資訊類型、財務資訊品質、財務資訊易取得性及網頁揭露總指標。然後分別以4項資訊揭露指標為應變數進行迴歸分析，探討影響醫院在網頁公開揭露財務資訊的因素。結果：公立醫院在網頁公開揭露財務資訊的程度最高，其次為非營利醫院，營利醫院公開揭露程度最低；區域醫院公開揭露財務資訊程度高於地區醫院。醫學中心的財務資訊易取得性與揭露總指標顯著高於地區醫院；市場集中度愈高，網頁公開揭露財務資訊種類與資訊品質也愈高；醫院新聞能見度愈高，其網頁資訊易取得性較高。結論：實證顯示醫院自願性公開揭露財務資訊的誘因甚低，若要達成醫療機構全面公開揭露財務資訊，需要透過強制性規範。
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.
期刊論文
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2.楊雅雯、Kelton, A. S.(2008)。The Impact of Corporate Governance on Internet Financial Reporting。Journal of Accounting and Public Policy，27(1)，62-87。  new window
3.Craven, B. M.、Marston, C. L.(1999)。Financial Reporting on the Internet by Leading UK Companies。The European Accounting Review，8(2)，321-333。  new window
4.Oyelere, P.、Laswad, F.、Fisher, R.(2003)。Determinants of Internet Financial Reporting by New Zealand Companies。Journal of International Financial Management and Accounting，14(1)，26-63。  new window
5.White, H.(1980)。A Heteroscedasticity-consistent Covariance Matrix Estimator and Direct test for Heteroscedasticity。Econometrica，48，817-838。  new window
6.Cotton, S. R.、Gupta, S. S.(2004)。Characteristics of online and offline health information seekers and factors that discriminate between them。Social Science and Medicine，59(9)，1795-1806。  new window
7.Baker, L.、Wagner, T. H.、Singer, S.、Bundorf, M. K.(2003)。Use of the Internet and e-mail for health care information: Results from a national survey。Journal of American Medical Association，289(18)，2400-2406。  new window
8.Gul, F. A.、Leung, S.(2004)。Board leadership, outside directors' expertise and voluntary corporate disclosures。Journal of Accounting and Public Policy，23(5)，351-379。  new window
9.Chaudhuri, Anindya、Flamm, Kenneth S.、Horrigan, John(2005)。An Analysis of the Determinants of Internet Access。Telecommunications Policy，29(9)，731-755。  new window
10.Gruca, T. S.、Wakefield, D. S.(2004)。Hospital web sites: Promise and progress。Journal of Business Research，57(9)，1021-1025。  new window
11.Perez, C. C.、Bolivar, M. P.、Hernandez, A. M. L.(2008)。E-Government process and incentives for online public financial information。Online Information Review，32(3)，379-400。  new window
12.Debreceny, R.、Gray, G. L.、Rahman, A.(2002)。The determinants of internet financial reporting。Journal of Accounting and Public Policy，21(4/5)，371-394。  new window
13.Wager, T. H.、Jimison, H. B.(2003)。Computerized health information and the demand for medical care。Value in Health，6(1)，29-39。  new window
14.Cline, R. J. W.、Haynes, K. M.(2001)。Consumer health information seeking on the Internet: The state of the art。Health Education Research，16(6)，671-692。  new window
15.Fisher, R.、Oyelere, P.、Laswad, F.(2005)。Determinants of voluntary internet financial reporting by local government authorities。Journal of Accounting & Public Policy，24(2)，101-121。  new window
16.Ashbaugh, H.、Johnstone, K. M.、Warfield, T. D.(1999)。Corporate Reporting on the Internet。Accounting Horizons，13(3)，241-257。  new window
17.Leftwich, R. W.、Watts, R. L.、Zimmerman, J. L.、Burton, J. C.、Schipper, K.(1981)。Voluntary corporate disclosure: The case of interim reporting/discussion。Journal of Accounting Research，19(3)，50-89。  new window
18.Ettredge, Michael、Richardson, Vernon J.、Scholz, Susan(2002)。Dissemination of Information for Investors at Corporate Web Sites。Journal of Accounting and Public Policy，21(4/5)，357-369。  new window
19.Péreza, Carmen C.、Lopez, Hernandez A.M.、Rodriguez, Bolivar M.P(2005)。Citizens’ Access to On-line Governmental Financial Information: Practices in the European Union Countries。Government Information Quarterly，vol. 22，258~276。  new window
20.Rodriguez Bolivar, Pedro, Manuel、Perez, Carmen Caba、Hernandez, Antonio M. Lopez(2007)。E-Government and Public Financial Reporting: The Case of Spanish Regional Governments。The American Review of Public Administration，37(2)，142-177。  new window
21.Pirchegger, B.、Wagenhofer, A.(1999)。Financial Information on the Internet: A Survey of the Homepages of Austrian Companies。European Accounting Review，8(2)，383-395。  new window
22.Kaplan, M.(1996)。Market voluntary plans via the World Wide Web。National Underwriter，100，8-9。  new window
23.Watson, R.T.、Zinkhan, G.M.(2000)。Pitt LF. Integrated Internet marketing。Commun ACM，6，97-102。  new window
24.Hesse, B.W.、Nelson, D.E.、Kreps, G.L., et al.(2005)。Trust and sources of health information: the impact of the Internet and its implications for health care providers: findings from the first Health Information National Trends Survey。Arch Intern Med，165，2618-2624。  new window
25.Murray, E.、Lo, B.、Pollack, L.、Donelan, K.、Catania, J.、White, M.、Kinga, Z.、Turner, R.(2003)。The impact of health information on the internet on the physician-patient relationship: patient perceptions。Arch Intern Med，163，1727-1734。  new window
26.Styles, A.、Koprowski, W.R.(2008)。The disclosure of financial information via the internet by the 100 "most wired healthcare systems"。J Public Budgeting Account Financ Manag，20，387-404。  new window
27.Ajinkya, B.、Bhojraj, S.、Sengupta, P.(2005)。The association between outside directors, institutional investors and the properties of management earnings forecasts。J Account Res，43，343-376。  new window
28.Rodríguez, Bolívar M. P.、Caba, Pérez C.、López, Hernández A.M.(2006)。Cultural contexts and governmental digital reporting。Int Rev Admin Sci，72，269-290。  new window
29.Gandı´a, J.L.、Archidona, M.C.(2008)。Determinants of web site information by Spanish city councils。Online Inform Rev，32，35-57。  new window
30.Saxton, G.D.、Guo, C.(2011)。Accountability on line: understanding the web-based accountability practices of nonprofit organizations。Nonprofit Voluntary Sector Quarterly，40，270-295。  new window
31.Saxton, G.D.、Kuo, J.S.、Ho, Y.I.(20111114)。The determinant of voluntary nonprofit financial disclosure。Nonprofit and Voluntary Sector Quarterly，41(6)，1051-1071。  new window
研究報告
1.徐偉初、郭振雄、何怡澄、羅德城(2010)。醫療法人財務審查改進與醫院財務公開可行性分析。台北：行政院衛生署。  延伸查詢new window
圖書
1.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall。  new window
2.行政院衛生署(2003)。行政院衛生署所屬醫院公告財務報表作業原則。台北：行政院衛生署。  延伸查詢new window
3.行政院(2005)。政府資訊公開法。台北：行政院。  延伸查詢new window
4.行政院衛生署(2008)。醫療法人財務報告編製準則。台北：行政院衛生署。  延伸查詢new window
5.教育部(1995)。私立學校會計制度之一致規定。台北：行政院教育部。  延伸查詢new window
6.教育部(2001)。公私立學校及其他教育機構公告財務報表作業原則。台北：行政院教育部。  延伸查詢new window
7.行政院衛生署(2004)。醫療法。台北：行政院衛生署。  延伸查詢new window
8.行政院衛生署(2011)。全民健康保險法。台北：行政院衛生署。  延伸查詢new window
其他
1.財團法人醫院評鑑暨醫療品質策進會(2008)。新制醫院評鑑基準及評分說明，http://www.tjcha.org.tw/NewsDetail.asp?NewsId=317， 2008/08/14。  延伸查詢new window
2.Internet Word Stats。Internet users and population statistics，http://www.internetworldstats.com/stats3.htm#asia， 2011/05/08。  new window
 
 
 
 
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