ObjectiveTo assess the impact of electronic health record (EHR) implementation on hospital finances.Materials and MethodsWe analyzed the impact of EHR implementation on bond ratings and net income from service to patients (NISP) at 32 hospitals that recently implemented a new EHR and a set of controls.ResultsAfter implementing an EHR, 7 hospitals had a bond downgrade, 7 had a bond upgrade, and 18 had no changes. There was no difference in the likelihood of bond rating changes or in changes to NISP following EHR go-live when compared to control hospitals.DiscussionMost hospitals in our analysis saw no change in bond ratings following EHR go-live, with no significant differences observed between EHR implementation and control hospitals. There was also no apparent difference in NISP.ConclusionsImplementation of an EHR did not appear to have an impact on bond ratings at the hospitals in our analysis.

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