@article{48732f18aee7419f8b5f893eef612f21,
title = "A new perspective on hospital financial ratio analysis.",
author = "Zeller, {Thomas L.} and Stanko, {Brian B.} and Cleverley, {William O.}",
note = "Using audit financial data in a study of 2,189 not-for-profit hospitals for the period 1989-1992, six financial characteristics of performance were defined. These characteristics are profitability factor, fixed-asset efficiency, capital structure, fixed-asset age, working capital efficiency, and liquidity. The statistical output also shows the specific sets of financial ratios that can be used to measure the six characteristics of hospital performance.",
year = "1997",
month = nov,
day = "1",
language = "American English",
volume = "51",
journal = "Journal of the Healthcare Financial Management Association",
number = "11",
}