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

Carliene do Vale (), Poliano Bastos da Cruz () and Carlos Jorge Taborda Macedo ()
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Carliene do Vale: Fucape Business School, Brazil
Poliano Bastos da Cruz: Fucape Business School, Brazil
Carlos Jorge Taborda Macedo: Fucape Business School, Brazil

Studies in Educational Management, 2020, vol. 6, 1-13

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.

Keywords: Support Foundation; Accounting Standards; Compliance (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:bco:semaaa::v:6:y:2020:p:1-13

DOI: 10.32038/SEM.2020.06.01

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