{"title":"Website disclosure and financial performance: Evidence from U.S. hospitals using a textual analysis approach","authors":"Yangmei Wang, Tiankai Wang, Yuewu Li, Jiao Li","doi":"10.1016/j.accinf.2025.100741","DOIUrl":null,"url":null,"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.","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"27 1","pages":""},"PeriodicalIF":4.1000,"publicationDate":"2025-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Accounting Information Systems","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.1016/j.accinf.2025.100741","RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS","Score":null,"Total":0}
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.
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.
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