Table 2.

Overview of the data extraction and coding table

Research question	Data to be extracted	Coding examples
RQ1	Authors/title	N/A
	Year of publication	• Before 1990 • 1990–1999 • 2000–2010 • 2011–2020
	Publication type	Peer-reviewed empirical study Theoretical paper Technical report Book/chapter Thesis
	Research country	N/A (list of countries)
	Research design	• Empirical study o Quantitative (longitudinal vs. cross-sectional; cohort vs. time-series; pre-post design vs. case–control; others) o Qualitative • Theoretical paper
	Characteristics of hospitals	• Number of hospitals • Public vs. private • General vs. specialist hospitals • Hospital volume • Type of wards • Sample: regional vs. national
RQ2	Conceptual/theoretical framework	N/A (framework description)
RQ3	Type of association being assessed	• Statistical method used • Control variables used • Impact of FP on QoC (FP as predictor variable) • Impact of QoC on FP (QoC as predictor variable) • Both directions
RQ4	Financial performance definition and measures	• Number of indicators; single indicators vs. composite measures • Level of FP measurement (hospital vs. patient/procedure) • Profitability (diverse measures of profit, and return on assets, equity, etc.) • Liquidity (e.g., current ratio) • Debt management (e.g., debt ratio) • Asset management (e.g., asset turnover) • Others
RQ5	Quality of care definition and measures	• Number of indicators; single indicators vs. composite measures • Disease-specific or generic quality indicators • Structure (input indicators–resources used) • Process (indicators related to care delivery) • Outcome (intermediate and final health outcomes)
RQ6	Identified association	• Result of statistical analysis (ratio, statistical significance) • Overall assessment of the association between FP and QoC o Positive o Negative o Lack of association o Mixed results
RQ7	Limitations stated	• Related to data • Related to methods • Others