Financial analysis of public hospitals in Greece
Fotini Stathopoulou2026-03-09T09:43:38+00:00The main purpose of the study is to describe the health system and analyse the financial statements of public hospitals in Greece. The analysis of the financial data of public hospitals is an important step in assessing the country’s health sector. The IOBE analysis based on a sample of approximately 90 hospitals per year and 828 financial statements for the period 2012-2020 shows that the extensive reforms carried out through the economic adjustment programmes led to significant changes in the hospital finances. The financial ratios analysis shows that there is an improvement in liquidity, the indebtedness of hospitals is [...]
