The Prediction of Decreasing Education and Research Expense in Private Colleges and Universities
-
- Kuroki Makoto
- Yokohama City University
Bibliographic Information
- Other Title
-
- 私立大学における教育研究経費削減の予測
- 私立大学における教育研究経費削減の予測 : 収支差額情報の有用性
- シリツ ダイガク ニ オケル キョウイク ケンキュウ ケイヒ サクゲン ノ ヨソク : シュウシ サガク ジョウホウ ノ ユウヨウセイ
- 収支差額情報の有用性
Search this article
Abstract
This study investigates the factors to continue three years to decrease their education and research expense in Japanese private colleges and universities. Previous research does not conclude the best factor to decrease service efforts or costs in nonprofit sector (Tuckman and Chang 1991; Greenlee and Trussel 2001). In this study, I test the relationship between the private colleges and universities which continue three years to decrease their education and research expenses, and profit indicator of them because I assume that profits affect their service efforts or costs. As the results of the data from 2008 to 2010, I find evidence that if private colleges and universities report less profits or losses, they are more likely to continue three years to decrease their education and research expenses. This result indicates that profit indicator in private colleges and universities is useful for accounting information users to predict their future service efforts or costs.
Journal
-
- Accounting Progress
-
Accounting Progress 2016 (17), 55-69, 2016
Japan Accounting Association
- Tweet
Keywords
Details 詳細情報について
-
- CRID
- 1390007757212260608
-
- NII Article ID
- 130008083192
-
- NII Book ID
- AA11552842
-
- ISSN
- 24359947
- 21896321
-
- NDL BIB ID
- 027736011
-
- Text Lang
- ja
-
- Data Source
-
- JaLC
- NDL
- CiNii Articles
- KAKEN
-
- Abstract License Flag
- Disallowed