@misc{10498/34226,
year = {2021},
month = {4},
url = {http://hdl.handle.net/10498/34226},
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.},
organization = {Este artículo es parte de un Proyecto de Investigación titulado Planificación Estratégica, Gobierno Corporativos y Responsabilidad Social en Universidades, financiado por la Universidad de Cádiz.},
publisher = {Emerald},
keywords = {Corporate gonvernance},
keywords = {Accountability},
keywords = {Universities},
keywords = {Stakeholders},
keywords = {Legitimacy},
title = {Corporate governance disclosures by Spanish universities: how different variables can affect the level of such disclosures?},
doi = {10.1108/MEDAR-02-2020-0766},
author = {Andrades Peña, Francisco Javier and Martínez Martínez, Domingo and Larrán Jorge, Manuel},
}