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1 – 10 of over 133000Teresa P. Gordon and Mary Fischer
Performance measures have long been a topic of interest in higher education although no consensus on the best way to measure performance has been achieved. This paper examines the…
Abstract
Performance measures have long been a topic of interest in higher education although no consensus on the best way to measure performance has been achieved. This paper examines the extent and effectiveness of service efforts and accomplishment reporting by public and not-for-profit U.S. colleges and universities using survey data provided by the National Association of College and University Business Officers. Effectiveness is evaluated using the Government Accounting Standards Board (GASB) suggested criteria. Regression analysis suggests an association between the extent of disclosure and size, leverage, level of education provided, and regional accreditation agency. Private institutions rate themselves as more effective communicators. Effectiveness of communication is also associated with the extent of disclosure, level of education provided and accreditation region.
Remmer Sassen, Dominik Dienes and Johanna Wedemeier
This study aims to focus on the following research question: Which institutional characteristics are associated with sustainability reporting by UK higher education institutions?
Abstract
Purpose
This study aims to focus on the following research question: Which institutional characteristics are associated with sustainability reporting by UK higher education institutions?
Design/methodology/approach
To answer the aforementioned research question, this study uses logistic regression.
Findings
The results show that 17 per cent of the UK higher education institutions report on their sustainability (July 2014). In line with legitimacy and stakeholder theory, logistic regressions provide evidence that the larger the size of the institution, the higher the probability of reporting. By contrast, high public funding decreases this probability.
Research limitations/implications
The findings show characteristics of higher education institutions that support or hamper sustainability reporting. Overall, the findings imply a lack of institutionalisation of sustainability reporting among higher education institutions.
Originality/value
Although a lot of research has been done on corporate sustainability reporting, only a small number of studies have addressed the issues of sustainability reporting of higher education institutions. This study covers all sustainability reports disclosed among the 160 UK higher education institutions. It is the first study that investigates characteristics of higher education institutions that disclose a sustainability report.
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Deepthi S. Pawar and Jothi Munuswamy
The present study aims to investigate the effect of environmental reporting on the financial performance of banks in India.
Abstract
Purpose
The present study aims to investigate the effect of environmental reporting on the financial performance of banks in India.
Design/methodology/approach
The study is based on the secondary data. The sample includes the banks listed in the NSE Nifty Bank Index from 2016–2017 to 2020–2021. The environmental reporting data was obtained through the content analysis technique. The financial data was collected from the CMIE Prowess database. Panel regression analysis was used to analyse the data.
Findings
The findings indicate a negative significant influence of environmental reporting on the ROA and ROE of banks. On the other hand, environmental reporting does not significantly influence the EPS of banking institutions.
Originality/value
To the best of the authors’ knowledge, this study is the first to contribute to the scarce literature on the influence of environmental reporting on financial performance, pertinently in the context of a developing nation's banking sector.
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Muhammad Iqmal Hisham Kamaruddin, Mustafa Mohd Hanefah and Rosnia Masruki
This study aims to explain the justification behind the current weak waqf reporting practices in waqf institutions in Malaysia and also investigates the factors affecting the good…
Abstract
Purpose
This study aims to explain the justification behind the current weak waqf reporting practices in waqf institutions in Malaysia and also investigates the factors affecting the good waqf reporting practices.
Design/methodology/approach
A series of interviews with four waqf officers who are involved with waqf reporting process from four different waqf institutions in Malaysia were conducted.
Findings
The findings show a number of reasons for the current weak waqf reporting practices including the absence of standardised waqf reporting standards, no reporting or disclosure awareness by the waqf management, limited reporting channels from the state authorities to the national authorities, diversification in the governance structure and reluctance of waqf administration to disclose waqf reporting. The findings also identified several factors contributing to good waqf reporting practices. This includes leadership, good cultural setting within the institution, political will as a push factor, limited qualified personnel as well as sustainability issues and finally, the visibility of the waqf report itself.
Practical implications
The study findings and recommendations are useful for the State Islamic Religious Councils and waqf institutions in Malaysia to enhance the waqf reporting practices in Malaysia.
Originality/value
This study is among the few studies that identify the reasons and factors affecting the good waqf reporting practices in Malaysia.
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This paper aims to suggest alternative suspicious activity analyses to improve the focus of financial institution reporting to law enforcement and to identify some limitations in…
Abstract
Purpose
This paper aims to suggest alternative suspicious activity analyses to improve the focus of financial institution reporting to law enforcement and to identify some limitations in the current practice.
Design/methodology/approach
This paper employs the consideration of US and Financial Action Task Force policies and text sources of suspicious activity reporting in the anti-money laundering context in light of how the reports are used. Furthermore, there is consideration of confidentiality and privacy constraints on public and private sector in assessing strategies to make the reporting process more effective and aiding the discovery and investigation of crime.
Findings
The current suspicious activity reporting process takes advantage of the business acumen of financial institutions to identify unusual or unexplained behavior that may assist law enforcement in criminal investigations and prosecutions. It is successful in that regard. However, the process has not been tuned to identifying criminal behavior through systematic feedback. As an alternative to feedback, analysis of criminal organizations vis-à-vis the transactions that flow through a reporting institution is suggested as a means to creating better tuning. The analysis could be accomplished either by law enforcement or by select institutions; but in either case, hurdles of confidentiality and/or privacy would have to be overcome.
Originality/value
Creating a process for law enforcement and/or reporting institutions to map known criminal activity on a transaction set would allow a new assessment of the role of financial institutions in this regard, and may allow policymakers to reassess whether the financial institutions’ efforts currently required would be more productive if redirected to focus more on criminal as opposed to merely suspicious activity.
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Mary Fisher, Teresa Gordon, Marla Myers Kraut and David Malone
Reporting cash flows is a relatively recent development in college and university financial reporting. An examination of the purported usefulness of cash flow information to the…
Abstract
Reporting cash flows is a relatively recent development in college and university financial reporting. An examination of the purported usefulness of cash flow information to the users of college and university financial statements including an examination of the relationship between accrual-based change in net assets and cash provided by operations found private universities have implemented the cash flow reporting requirements with a relatively high level of compliance employing the indirect format for reporting operating cash flows. The principal areas of deficiency were the reporting of split-interest, restricted gift activities and the required disclosures of cash outflows related to interest and taxes. The discussion of the compliance deficiencies and display findings leads to needed disclosure guidance and future research.
Weng Foong Chang, Azlan Amran, Mohammad Iranmanesh and Behzad Foroughi
This study aims to explain how institutional, cultural and corporate factors affect the sustainability reporting quality (SRQ) of financial institutions and to test the moderating…
Abstract
Purpose
This study aims to explain how institutional, cultural and corporate factors affect the sustainability reporting quality (SRQ) of financial institutions and to test the moderating effect of equator principles (EP).
Design/methodology/approach
The annual reports of 100 financial institutions were examined for the year 2016 using content analysis. The multiple regression technique was used to test the proposed relationships.
Findings
The results show that the quality of sustainability reports is higher among financial institutions in developed countries. Furthermore, institutions that practice Islamic values and those that integrate corporate social responsibility values into their mission and vision have higher levels of SRQ. Privately owned institutions also have higher quality of sustainability reporting in comparison to government-owned ones. Adopting the EP has a greater effect on the SRQ of non-Islamic financial institutions in comparison to Islamic ones.
Practical implications
The results of the study will be useful in enabling managers of financial institutions to become knowledgeable about the factors that lead to higher SRQ. The findings also have implications for policymakers’ development of sustainability reporting regulations and for the development of effective enforcement of regulations.
Originality/value
These outcomes contribute to the literature on SRQ exploring the importance of institutional, cultural and corporate factors on the extent of SRQ and testing the moderating effect of EP.
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Jamee Pelcher, Brian P. McCullough and Sylvia Trendafilova
The purpose of this paper is to examine higher education institutions’ participation in association for the advancement of sustainability in higher education’s (AASHE’s) Green…
Abstract
Purpose
The purpose of this paper is to examine higher education institutions’ participation in association for the advancement of sustainability in higher education’s (AASHE’s) Green Athletics category in the sustainability tracking, assessment and rating system (STARS) sustainability report while assessing how well collegiate athletic departments engage with their respective aspects.
Design/methodology/approach
This general review used quantitative content analysis to determine the number of NCAA Divisions I–III institutions that actively report Green Athletics categories in their AASHE STARS reports. The data collection process compiled current reports from the STARS website and the National Collegiate Athletic Association database. Green Athletics categorical and accumulated point attempts and outcomes were analyzed.
Findings
Of the 335 institutions that actively use the STARS reporting tool, the NCAA accounted for 247 rated institutions of which only 50 attempted points in Green Athletics while only 21 institutions succeeded. This paper discusses the lack of participation from institutions in Green Athletics and propose an alternate to better engage collegiate athletics in STARS reporting.
Originality/value
This study is one of the first known examinations of the tangible results of collaborations on college campuses to integrate the athletic department’s sustainability efforts into the overall sustainability reporting of the institution. This study can better inform STARS on how to more fully engage college athletic departments and boost the sustainability efforts in all corners of campus.
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The ability of financial statement users, investors, donors and academic researchers to compare financial information issued by nonprofit universities, hospitals, fund-raising…
Abstract
The ability of financial statement users, investors, donors and academic researchers to compare financial information issued by nonprofit universities, hospitals, fund-raising organizations and government agencies is affected by their understanding of current accounting recognition and reporting guidance. Public nonprofit organizations report different financial results from private nonprofit organizations. This study looks at the events that brought about the divergence in nonprofit financial accounting recognition and reporting for higher education institutions, discusses specific differences, and offers a look at additional changes in recognition and reporting for the sector currently underway.
This paper aims to contribute to research on public sector sustainability reporting, by focussing on the sustainability reporting of EU institutions and agencies. It seeks to…
Abstract
Purpose
This paper aims to contribute to research on public sector sustainability reporting, by focussing on the sustainability reporting of EU institutions and agencies. It seeks to examine to what extent the EU is leading by example in this area and to highlight the challenges for developing sustainability reporting at EU level.
Design/methodology/approach
The paper is based on the European Court of Auditors’ (ECA) review on reporting on sustainability and presents the results of qualitative research, including a survey conducted among EU institutions and agencies. Additional secondary literature analysis puts the review's findings into the current research context on sustainability reporting.
Findings
The paper provides an overview of how the EU and its institutions and agencies report on sustainable development. It finds that the EU, as well as its institutions and agencies, are not yet leading by example on sustainability reporting. Of the 53 EU institutions and agencies surveyed, only 2 published sustainability reports. Additionally, the paper identifies key challenges for sustainability reporting in the public sector and highlights future research areas.
Originality/value
This is the first academic article on sustainability reporting of EU institutions and agencies. It contributes to our understanding of the status and challenges of public sector, supranational sustainability reporting and the auditing of such activities.
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