Corporate governance disclosures by Spanish universities: how different variables can affect the level of such disclosures?

Javier Andrades, Domingo Martinez-Martinez and Manuel Larrán Jorge

Meditari Accountancy Research, 2020, vol. 29, issue 1, 86-109

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: Corporate governance; Accountability; Universities; Stakeholders; Legitimacy (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:eme:medarp:medar-02-2020-0766

DOI: 10.1108/MEDAR-02-2020-0766

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