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A comparative empirical examination of extent of disclosure by private and public colleges and universities in the United States

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  • Gordon, Teresa
  • Fischer, Mary
  • Malone, David
  • Tower, Greg

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  • Gordon, Teresa & Fischer, Mary & Malone, David & Tower, Greg, 2002. "A comparative empirical examination of extent of disclosure by private and public colleges and universities in the United States," Journal of Accounting and Public Policy, Elsevier, vol. 21(3), pages 235-275.
    • Handle: RePEc:eee:jappol:v:21:y:2002:i:3:p:235-275
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    Cited by:

    1. Saraite-Sariene, Laura & Gálvez Rodríguez, María del Mar & Haro de Rosario, Arturo, 2018. "Exploring determining factors of web transparency in the world's top universities," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(1), pages 63-72.
    2. Abdulhakeem Raji & Abeer Hassan, 2021. "Sustainability and Stakeholder Awareness: A Case Study of a Scottish University," Sustainability, MDPI, vol. 13(8), pages 1-17, April.
    3. Giuseppe Nicolo’ & Francesca Manes-Rossi & Johan Christiaens & Natalia Aversano, 2020. "Accountability through intellectual capital disclosure in Italian Universities," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 24(4), pages 1055-1087, December.
    4. Rasa Kanapickiene & Greta Keliuotyte-Staniuleniene, 2019. "Disclosure of Non-Current Tangible Assets Information in Local Government Financial Statements: The Case of Lithuania," Economies, MDPI, vol. 7(4), pages 1-25, December.
    5. Amélia Carvalho & Marisa R. Ferreira & Sandra Lima, 2020. "Web disclosure of institutional information in nonprofit organizations: an approach in Portuguese charities," International Review on Public and Nonprofit Marketing, Springer;International Association of Public and Non-Profit Marketing, vol. 17(1), pages 41-58, March.
    6. Steven DeSimone & Kevin Rich, 2020. "Determinants and consequences of internal audit functions within colleges and universities," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 35(8), pages 1143-1166, September.
    7. Her‐Jiun Sheu & Huimin Chung & Chih‐Liang Liu, 2010. "Comprehensive Disclosure of Compensation and Firm Value: The Case of Policy Reforms in an Emerging Market," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 37(9‐10), pages 1115-1144, November.
    8. Ulrike Schmidt & Thomas Günther, 2016. "Public sector accounting research in the higher education sector: a systematic literature review," Management Review Quarterly, Springer, vol. 66(4), pages 235-265, December.
    9. Elmagrhi, Mohamed H. & Ntim, Collins G. & Wang, Yan & Elamer, Ahmed A. & Crossley, Richard, 2021. "The effect of vice-chancellor characteristics and internal governance mechanisms on voluntary disclosures in UK higher education institutions," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 45(C).
    10. Steven DeSimone & Kevin Rich, 2019. "Determinants and Consequences of Internal Audit Functions within Colleges and Universities," Working Papers 1904, College of the Holy Cross, Department of Economics.
    11. Makoto Kuroki & Akinobu Shuto, 2021. "Budget Ratcheting and Debtholders’ Monitoring: Evidence from Private Colleges and Universities," CARF F-Series CARF-F-512, Center for Advanced Research in Finance, Faculty of Economics, The University of Tokyo.
    12. Harvey S. Rosen & Alexander J. W. Sappington, 2015. "What Do University Endowment Managers Worry About? An Analysis of Alternative Asset Investments and Background Income," NBER Working Papers 21271, National Bureau of Economic Research, Inc.
    13. Harvey S. Rosen & Alexander J.W. Sappington, 2015. "What Do University Endowment Managers Worry About? An Analysis of Alternative Asset Investments and Background Income," Working Papers 244, Princeton University, Department of Economics, Center for Economic Policy Studies..
    14. Raquel Garde Sánchez & Manuel Pedro Rodríguez Bolívar & Antonio M. López Hernández, 2015. "Are Australian Universities Making Good Use of ICT for CSR Reporting?," Sustainability, MDPI, vol. 7(11), pages 1-22, November.
    15. Amal Hamrouni & Abdullah S Karaman & Cemil Kuzey & Ali Uyar, 2023. "Ethical environment, accountability, and sustainability reporting: What is the connection in the hospitality and tourism industry?," Tourism Economics, , vol. 29(3), pages 664-695, May.
    16. Raquel Garde Sánchez & Jesús Mauricio Flórez-Parra & María Victoria López-Pérez & Antonio Manuel López-Hernández, 2020. "Corporate Governance and Disclosure of Information on Corporate Social Responsibility: An Analysis of the Top 200 Universities in the Shanghai Ranking," Sustainability, MDPI, vol. 12(4), pages 1-22, February.
    17. Raquel Garde Sanchez & Manuel Pedro Rodríguez Bolívar & Antonio Manuel López Hernandez, 2021. "Which Are the Main Factors Influencing Corporate Social Responsibility Information Disclosures on Universities’ Websites," IJERPH, MDPI, vol. 18(2), pages 1-23, January.
    18. Harvey S. Rosen & Alexander J. W. Sappington, 2016. "What Do University Endowment Managers Worry About? An Analysis of Alternative Asset Investments and Background Income," Education Finance and Policy, MIT Press, vol. 11(4), pages 404-425, Fall.

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