Table 2 Overview of the data extraction and coding table
| Research question | Data to be extracted | Coding examples |
| RQ1 | Authors/title | N/A |
| Year of publication |
• Before 1990 • 1990–1999 • 2000–2010 • 2011–2020 | |
| Publication type |
Peer-reviewed empirical study Theoretical paper Technical report Book/chapter Thesis | |
| Research country | N/A (list of countries) | |
| Research design |
• Empirical study o Quantitative (longitudinal vs. cross-sectional; cohort vs. time-series; pre-post design vs. case–control; others) o Qualitative • Theoretical paper | |
| Characteristics of hospitals |
• Number of hospitals • Public vs. private • General vs. specialist hospitals • Hospital volume • Type of wards • Sample: regional vs. national | |
| RQ2 | Conceptual/theoretical framework | N/A (framework description) |
| RQ3 | Type of association being assessed |
• Statistical method used • Control variables used • Impact of FP on QoC (FP as predictor variable) • Impact of QoC on FP (QoC as predictor variable) • Both directions |
| RQ4 | Financial performance definition and measures |
• Number of indicators; single indicators vs. composite measures • Level of FP measurement (hospital vs. patient/procedure) • Profitability (diverse measures of profit, and return on assets, equity, etc.) • Liquidity (e.g., current ratio) • Debt management (e.g., debt ratio) • Asset management (e.g., asset turnover) • Others |
| RQ5 | Quality of care definition and measures |
• Number of indicators; single indicators vs. composite measures • Disease-specific or generic quality indicators • Structure (input indicators–resources used) • Process (indicators related to care delivery) • Outcome (intermediate and final health outcomes) |
| RQ6 | Identified association |
• Result of statistical analysis (ratio, statistical significance) • Overall assessment of the association between FP and QoC o Positive o Negative o Lack of association o Mixed results |
| RQ7 | Limitations stated |
• Related to data • Related to methods • Others |