A STUDY OF CORPORATE GOVERNANCE IN HOSPITALS CHARITABLE IN ESPÍRITO SANTO

• Autor(a) principal: Calve, Aloísio
• Data de Publicação: 2013
• Outros Autores: Nossa, Valcemiro, Pagliarussi, Marcelo Sanches, Teixeira, Aridelmo José Campanharo
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Universo Contábil
• Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/3403
• topic: Corporate Governance; Philanthropic Hospitals; Performance.; Gobernanza Empresarial; Hospitales Filantrópicos; Performance.; Governança Corporativa; Hospitais Filantrópicos; Desempenho.

This study relates the level of adherence to corporate governance practices in philanthropic hospitals of the Espírito Santo and the relationship of these practices with the operational results, according to the agency theory. The sample consisted of 21 non-profit hospitals, distributed in all regions of the state of Espírito Santo, which provide 2,029 beds, representing 60.5% of the structure of beds of charity hospitals of Espírito Santo. Data were collected through a questionnaire answered by the representatives of the philanthropic hospitals, analysis of financial statements, the 2010 annual report and consulting the web site of the hospitals. The results showed that only 01 (one) hospital was able to overcome 50% of the maximum score of Corporate Governance Index for Charitable Hospitals - IGHF. The analysis of performance indicators and their relationship with the IGHF, we used the mean test, Mann-Whitney test, and the results indicate that hospitals with the highest rate of IGHF have different mean of hospitals with the lowest rate of IGHF for indicators revenue, assets and admissions by hospital bed.