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

Javier Andrades (Department of Finance and Accounting, Faculty of Economics and Business Sciences, University of Cadiz, Cadiz, Spain)
Domingo Martinez-Martinez (Department of Finance and Accounting, Faculty of Economics and Business Sciences, University of Cadiz, Cadiz, Spain)
Manuel Larrán Jorge (Department of Finance and Accounting, University of Cádiz, Cádiz, Spain)

Meditari Accountancy Research

ISSN: 2049-372X

Article publication date: 25 August 2020

Issue publication date: 5 April 2021

440

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

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Emerald Publishing Limited

Copyright © 2020, Emerald Publishing Limited

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