RT journal article
T1 Corporate governance disclosures by Spanish universities: how different variables can affect the level of such disclosures?
A1 Andrades Peña, Francisco Javier
A1 Martínez Martínez, Domingo
A1 Larrán Jorge, Manuel
A2 Economía Financiera y Contabilidad
K1 Corporate gonvernance
K1 Accountability
K1 Universities
K1 Stakeholders
K1 Legitimacy
AB 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 institutionsize.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.
PB Emerald
SN 2049-3738
YR 2021
FD 2021-04-05
LK http://hdl.handle.net/10498/34226
UL http://hdl.handle.net/10498/34226
LA eng
NO 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.
DS Repositorio Institucional de la Universidad de Cádiz
RD 07-nov-2026