家族所有与非家族所有养老院的财务与效率差异:一项俄勒冈州研究

Financial and Efficiency Differences in Family-Owned and Non-Family-Owned Nursing Homes: An Oregon Study

FAMILY BUSINESS REVIEW · 1994
被引 11
人大 A-ABS 3

中文导读

研究了俄勒冈州家族所有与非家族所有养老院在效率上的差异,发现家族所有养老院更多被认定为低效,且资产更少、负债更多。

Abstract

There has been little empirical research investigating the performance differences between family-owned and non-family-owned businesses. This study investigated differences in efficiency between family-owned and non-family-owned nursing homes in the State of Oregon, as defined and identified by data envelopment analysis (DBA) and by selected traditional financial measures. More family-owned nursing homes than non-family-owned homes were identified as inefficient, and family-owned nursing homes were found to have significantly fewer assets and more liabilities than non-family-owned homes. Suggested reasons for the results are discussed.

养老院家族企业效率分析财务管理