English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113656/144643 (79%)
Visitors : 51718417      Online Users : 595
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
    •  Adv. Search
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/66143


    Title: 非營利醫院負債融通與捐贈收入的關聯性
    Other Titles: The Relation between Debt Financing and Not-For-Profit Hospitals` Donations
    Authors: 郭振雄;何怡澄;羅光達
    Kuo, Jenn-Shyong;Ho, Yi-Cheng;Lo, Kuang-Ta
    Contributors: 財政系
    Keywords: 非營利醫院;負債融通;捐贈;not-for-profit hospital;debt financing;donation
    Date: 2013.06
    Issue Date: 2014-05-22 18:01:56 (UTC+8)
    Abstract: 在Magnus, Smith, and Wheeler（2003）與Yetman（2007）提出非營利組織以負債融通將對其捐贈收入會產生排擠效果的假說後。本文為首篇探討非營利組織負債融通與捐贈收入關聯性的實證研究。本文分析台灣38間醫療財團法人在2000－2006年資料。研究結果顯示，當醫療財團法人的負債比率較低時，若採用負債融通對其捐贈收入有正向的擠入效果；然而負債比率較高的法人，持續採用負債來融通資金，則對其捐贈收入出現排擠效果，指出兩者間存在非線性關係。至於負債對於醫療財團法人捐贈收入的整體影響，取決上述兩項力量互抵後的效果而定。本文發現臺灣醫療財團法人採用負債融通對其捐贈收入普遍存在擠入效果。我們認為Magnus et al.（2003）與Yetman（2007）僅考慮高負債比率對捐贈收入的排擠效果，而忽略擠入效果。
    Debt financing has been discussed extensively in corporate finance; however, previous studies seldom apply it to not-for-profit hospitals. Magnus et al. (2003) and Yetman (2007) argued that debt financing would have a negative impact on the charitable donations of not-for-profit hospitals, but they did not provide empirical evidence. This study is the first paper to investigate the relationship between debt financing and donation revenue by using 38 not-for-profit hospitals from 2000 to 2006 in Taiwan. According to our empirical results, we have proved that debt financing has both a crowd-in effect and crowd-out effect on not-for-profit hospitals` donations. The crowd-in effect tends to exist in low debt ratio hospitals, while the crowd-out effect is often found to exist in not-for-profit hospitals with higher debt ratios. We therefore conclude that Magnus et al. (2003) and Yetman (2007) only proposed the crowd-out effect of debt financing for not-for-profit hospitals; however, they did not consider the possible crowd-in effect of debt financing as we have demonstrated in this study.
    Relation: 臺大管理論叢,24(2), 211-240
    Data Type: article
    Appears in Collections:[財政學系] 期刊論文

    Files in This Item:

    File Description SizeFormat
    151179.pdf3631KbAdobe PDF2924View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback