title: Who profits from not-for-profits: a reconsideration.
abstract: 'Who profits from nonprofits?' asked Herzlinger and Krasker in a recent Harvard Business Review article. Their study examined whether not-for-profit hospitals achieve the intended social goals for which they are subsidised by society. In this paper, we report a reconsideration of Herzlinger and Krasker's question. Using a larger data set and a different statistical method, our findings are at variance with those of Herzlinger and Krasker and in general agreement with their critics.
mesh_terms: D016002:Discriminant Analysis; D004526:Efficiency; D006297:Health Services Accessibility; D006302:Health Services Research; D006761:Hospitals / Q000706:statistics & numerical data*; D006777:Hospitals, Proprietary / Q000706:statistics & numerical data*; D006788:Hospitals, Voluntary / Q000706:statistics & numerical data*; D008722:Methods; D015233:Models, Statistical; D009096:Multi-Institutional Systems / Q000706:statistics & numerical data*; D010067:Ownership; D011787:Quality of Health Care; D012107:Research Design; D014481:United States