Website disclosure and financial performance: Evidence from U.S. hospitals using a textual analysis approach

IF 4.1 3区管理学 Q2 BUSINESS

International Journal of Accounting Information Systems Pub Date : 2025-02-01 DOI:10.1016/j.accinf.2025.100741

Yangmei Wang , Tiankai Wang , Yuewu Li , Jiao Li

引用次数: 0

Abstract

Although a website is widely available for a hospital to communicate with its stakeholders, the impact of hospital website disclosure has been under-investigated by prior studies. By employing textual analysis techniques to analyze the website content of U.S. hospitals, we explore the relationship between hospital website disclosure and financial performance. We find that a higher degree of hospital website disclosure is associated with better financial performance. We further find that the effect of hospital website disclosure on financial performance is more pronounced when website readability is higher or sentiment is more positive. This suggests that hospitals that adopt positive tones and avoid using unintelligibly technical and medical terms for website content report better earnings.

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网站披露和财务绩效：来自美国医院的证据，使用文本分析方法

虽然网站广泛用于医院与其利益相关者沟通，但医院网站披露的影响尚未得到先前研究的充分调查。本文采用文本分析技术对美国医院网站内容进行分析，探讨医院网站披露与财务绩效之间的关系。我们发现，医院网站披露程度越高，财务绩效越好。我们进一步发现，当网站可读性更高或情绪更积极时，医院网站披露对财务绩效的影响更为显著。这表明，采用积极基调并避免在网站内容中使用难以理解的技术和医学术语的医院报告更好的收益。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Journal of Accounting Information Systems Multiple-

CiteScore

9.00

自引率

6.50%

发文量

期刊介绍： The International Journal of Accounting Information Systems will publish thoughtful, well developed articles that examine the rapidly evolving relationship between accounting and information technology. Articles may range from empirical to analytical, from practice-based to the development of new techniques, but must be related to problems facing the integration of accounting and information technology. The journal will address (but will not limit itself to) the following specific issues: control and auditability of information systems; management of information technology; artificial intelligence research in accounting; development issues in accounting and information systems; human factors issues related to information technology; development of theories related to information technology; methodological issues in information technology research; information systems validation; human–computer interaction research in accounting information systems. The journal welcomes and encourages articles from both practitioners and academicians.