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. 2015 Feb 1;15:45. doi: 10.1186/s12913-015-0690-x

Table 4.

Variable definitions

Variable name Definition
Quality Score Intervention sample size weighted average score based on Shwartz et. al. [44]
Natural log of Total Assets log (Total Assets)
Financial Leverage Total Liabilities ÷ Total Assets
Total Margin Net Income ÷ Revenue
Asset Turnover (Sales to Assets) Revenue ÷ Total Assets
Current Ratio Current Assets ÷ Current Liabilities
Days Cash On Hand (Cash + Cash Equivalents) × 365 ÷ Operating Expenses
Days Patients Accounts Receivable (Accounts Receivable – Allowances for uncollectible) × 365 ÷ Revenue
Average Age of Plant (Year) Accumulated Depreciation ÷ Annual Depreciation Expense
Salary to Revenue Salary Expense ÷ Revenue
Public Hospital 1 for government owned hospitals and 0 otherwise
Not-for-profit Hospital 1 for nonprofit hospitals and 0 otherwise