메뉴 건너뛰기




Volumn 20, Issue 2, 2004, Pages 129-151

Measuring Operations: An Analysis of US Private Colleges and Universities’ Financial Statements

Author keywords

accountability; higher education; operating measure; statement of activities

Indexed keywords


EID: 77955419685     PISSN: 02674424     EISSN: 14680408     Source Type: Journal    
DOI: 10.1111/j.1468-0408.2004.00190.x     Document Type: Article
Times cited : (10)

References (41)
  • 2
    • 33744743989 scopus 로고
    • ‘Financial Ratio Analysis Comes to Nonprofits’
    • Chabotar, K.J. 1989, ‘Financial Ratio Analysis Comes to Nonprofits’, Journal of Higher Education, Vol. 60, No. 2, pp. 188–209.
    • (1989) Journal of Higher Education , vol.60 , Issue.2 , pp. 188-209
    • Chabotar, K.J.1
  • 4
    • 84934388496 scopus 로고
    • ‘Ratio Analysis in Higher Education: Caveat Emptor’
    • DiSalvio, P. 1989, ‘Ratio Analysis in Higher Education: Caveat Emptor’, Journal of Education Finance. Vol. 14, pp. 500–12.
    • (1989) Journal of Education Finance , vol.14 , pp. 500-512
    • DiSalvio, P.1
  • 6
    • 0010765845 scopus 로고    scopus 로고
    • ‘Different Formats, Same User Needs: A Comparison of the FASB and GASB College and University Financial Reporting Models’
    • Engstrom, J.H. and C. Esmond-Kiger 1997, ‘Different Formats, Same User Needs: A Comparison of the FASB and GASB College and University Financial Reporting Models’, Accounting Horizons, Vol. 11, No. 3, pp. 16–34.
    • (1997) Accounting Horizons , vol.11 , Issue.3 , pp. 16-34
    • Engstrom, J.H.1    Esmond-Kiger, C.2
  • 15
    • 84930189532 scopus 로고    scopus 로고
    • ‘Inching Toward an Operating Measure’,
    • Fischer, M. and T. Gordon 2002, ‘Inching Toward an Operating Measure’, Business Officer, Vol. 36, No. 2, pp. 39–43.
    • (2002) Business Officer , vol.36 , Issue.2 , pp. 39-43
    • Fischer, M.1    Gordon, T.2
  • 16
    • 46749112915 scopus 로고    scopus 로고
    • ‘An Examination of Differences between Financial Information Provided in IRS Form 990 and Audited Financial Statement Data of U.S. Private Colleges and Universities’,
    • Fischer, M., T. Gordon and M. Kraut 2002, ‘An Examination of Differences between Financial Information Provided in IRS Form 990 and Audited Financial Statement Data of U.S. Private Colleges and Universities’, Academy of Accounting and Financial Studies Journal, Vol. 6, No. 1, pp. 87–104.
    • (2002) Academy of Accounting and Financial Studies Journal , vol.6 , Issue.1 , pp. 87-104
    • Fischer, M.1    Gordon, T.2    Kraut, M.3
  • 22
    • 85095668659 scopus 로고    scopus 로고
    • ‘To Measure or Not to Measure – That's Still in Question’,
    • Goldstein, L. 2002, ‘To Measure or Not to Measure – That's Still in Question’, Business Officer, Vol. 35, No. 2, pp. 31–37.
    • (2002) Business Officer , vol.35 , Issue.2 , pp. 31-37
    • Goldstein, L.1
  • 23
    • 0142045848 scopus 로고    scopus 로고
    • ‘The Demand for Nonprofit Financial Statements: A Model of Individual Giving’,
    • Gordon, T.P. and S.B. Khumawala 1999, ‘The Demand for Nonprofit Financial Statements: A Model of Individual Giving’, Journal of Accounting Literature, Vol. 18, pp. 31–56.
    • (1999) Journal of Accounting Literature , vol.18 , pp. 31-56
    • Gordon, T.P.1    Khumawala, S.B.2
  • 25
    • 0003825369 scopus 로고    scopus 로고
    • Higher Education Publications, (Higher Education Publications, Inc, Falls Church, VA)
    • Higher Education Publications 2000, Higher Education Directory (HED) (Higher Education Publications, Inc., Falls Church, VA).
    • (2000) Higher Education Directory (HED)
  • 26
    • 0037773068 scopus 로고    scopus 로고
    • Independent Sector, Independent Sector (Washington, DC, excerpts,), accessed 4/6/03
    • Independent Sector 2002, The New Nonprofit Almanac & Desk Reference, Independent Sector (Washington, DC, excerpts available at http://www.independentsector.org), accessed 4/6/03.
    • (2002) The New Nonprofit Almanac & Desk Reference
  • 28
  • 33
    • 85037648951 scopus 로고    scopus 로고
    • National Center for Educational Statistics (NCES)
    • National Center for Educational Statistics (NCES) 2001, Education Statistics Quarterly (http://www.nces.ed.gov\quicktables).
    • (2001) Education Statistics Quarterly
  • 34
    • 85095667491 scopus 로고    scopus 로고
    • National Postsecondary Education Cooperative (NPEC), (Washington, DC, September 13–14)
    • National Postsecondary Education Cooperative (NPEC) 2000, Proceedings NPEC/NACUBO FORUM Institutional Operating Measures(Washington, DC, September 13–14).
    • (2000) Proceedings NPEC/NACUBO FORUM Institutional Operating Measures
  • 36
    • 0004066992 scopus 로고    scopus 로고
    • Population Reference Bureau,), accessed 11/10/02
    • Population Reference Bureau 2002, World Population Data Sheet (http://www.data.worldpop.org), accessed 11/10/02.
    • (2002) World Population Data Sheet
  • 37
    • 85095667204 scopus 로고    scopus 로고
    • Standard & Poor’s, S&P, (S&P,,), accessed 12/10/01
    • Standard & Poor’s, S&P 2001, July 19, Ratios for Private Colleges and Universities (S&P, http://www.standardandpoors.com), accessed 12/10/01.
    • (2001) Ratios for Private Colleges and Universities
  • 39
    • 85081486163 scopus 로고    scopus 로고
    • Standard & Poor’s, S&P, (S&P,,), accessed 4/6/03
    • Standard & Poor’s, S&P 2002b, Nov. 13, Public Finance Criteria: Higher Education (S&P, http://www.standardandpoors.com), accessed 4/6/03.
    • (2002) Public Finance Criteria: Higher Education


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.