Table 2.

List of variables used in the financial and economic analysis of healthcare.

Variable	Author, Year
Indebtedness (debt ratio, debt-to-equity ratio, and solvency ratio)	[5,10,14,27,28,30,31,32,33,34,35]
Ownership (founding body) and status (public/private unit)	[10,24,26,27,31,36,37,38,39]
Size of the hospital (hospital beds)	[4,9,14,18,26,31,38,40,41,42]