Corporate governance disclosures by Spanish universities: how different variables can affect the level of such disclosures?
ISSN: 2049-372X
Article publication date: 25 August 2020
Issue publication date: 5 April 2021
Abstract
Purpose
This paper aims to examine how the level of corporate governance disclosures by Spanish universities is influenced by a set of variables.
Design/methodology/approach
To do this, the authors carried out a content analysis of the website disclosures of all Spanish universities identified by the Universities Rectors’ Conference in Spain.
Findings
Results show that the amount of corporate governance information disclosed by Spanish universities is far from being adequate and does not meet the stakeholders’ demands, as well as those requirements imposed by the law. The findings have revealed that the most influential variables associated with better disclosure levels of corporate governance information are the public–private status and institution size.
Originality/value
Compared to the private sector, the researchers have paid less attention to corporate governance disclosures in universities. In the Spanish university context, there is limited literature on the level of corporate governance disclosures.
Keywords
Citation
Andrades, J., Martinez-Martinez, D. and Larrán Jorge, M. (2021), "Corporate governance disclosures by Spanish universities: how different variables can affect the level of such disclosures?", Meditari Accountancy Research, Vol. 29 No. 1, pp. 86-109. https://doi.org/10.1108/MEDAR-02-2020-0766
Publisher
:Emerald Publishing Limited
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