A preliminary study of university disclosures

Abstract

Disclosures, such as financial statements and annual reports, provide relevant and reliable information for decision-making and general interest. This study evaluates the disclosures by universities to the public using analysis based on general accounting theory and index items from previous studies. The objective is to determine the accountability of the eight universities sampled to their stakeholders through these disclosures. The findings indicate a need for much improvement and further research on the use of information disclosures.