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The Effects of Compliance on the Results of Management of Support Foundations of Public Universities

Author

Listed:
  • Carliene do Vale

    (Fucape Business School, Brazil)

  • Poliano Bastos da Cruz

    (Fucape Business School, Brazil)

  • Carlos Jorge Taborda Macedo

    (Fucape Business School, Brazil)

Abstract

This work proposes to study Support Foundations that are private non-profit organizations which support public universities by managing their teaching, research and extension projects. These foundations are inserted as the Third Sector Institutions. The research targets verify if the compliance level affects the surplus probability of support foundations. The sample includes thirty-four support foundations. The accounting statements analyzed were the balance sheet; the deficit and/or surplus demonstration; the statement of changes in shareholders equity; the cash flow statement and the explanatory notes for the years 2014, 2015 and 2016. The analysis was performed by a checklist, including 31 (thirty-one) items. It is important to highlight that the data estimation was developed using the logit estimator, on a robust error panel and was included time and state dummies. The results showed that 55% (fifty-five per cent) of the Support Foundations comply with the current legislation. Once foundations are according to the legislation, its surplus probabilities decrease.

Suggested Citation

  • Carliene do Vale & Poliano Bastos da Cruz & Carlos Jorge Taborda Macedo, 2020. "The Effects of Compliance on the Results of Management of Support Foundations of Public Universities," Studies in Educational Management, EUROKD, vol. 6, pages 1-13.
    • Handle: RePEc:bco:semaaa::v:6:y:2020:p:1-13
    DOI: 10.32038/SEM.2020.06.01
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    References listed on IDEAS

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    1. José M. Alonso & Rhys Andrews, 2019. "Governance by targets and the performance of cross‐sector partnerships: Do partner diversity and partnership capabilities matter?," Strategic Management Journal, Wiley Blackwell, vol. 40(4), pages 556-579, April.
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