Analyzing the Financial Condition of Higher Education Institutions Using Financial Ratio Analysis

PDF Version Also Available for Download.

Description

The problem concerned the financial indicators used to evaluate the financial condition of the six sister higher education institutions under the authority of the Board of Regents of Oklahoma Colleges. The purposes were to determine the financial ratios that best indicate financial condition; to calculate those financial ratios for the six designated Oklahoma higher education institutions; and to evaluate and compare the financial condition of the six institutions. This study attempted to further the use of financial ratio analysis as an objective addition to subjective studies that examine an institution's definition of its mission, objectives, and goals and its own … continued below

Creation Information

Buddy, Nancy J. May 1999.

Context

This dissertation is part of the collection entitled: UNT Theses and Dissertations and was provided by the UNT Libraries to the UNT Digital Library, a digital repository hosted by the UNT Libraries. It has been viewed 14365 times, with 61 in the last month. More information about this dissertation can be viewed below.

Who

People and organizations associated with either the creation of this dissertation or its content.

Chair

Committee Members

Publisher

Rights Holder

For guidance see Citations, Rights, Re-Use.

  • Buddy, Nancy J.

Provided By

UNT Libraries

The UNT Libraries serve the university and community by providing access to physical and online collections, fostering information literacy, supporting academic research, and much, much more.

Contact Us

What

Descriptive information to help identify this dissertation. Follow the links below to find similar items on the Digital Library.

Description

The problem concerned the financial indicators used to evaluate the financial condition of the six sister higher education institutions under the authority of the Board of Regents of Oklahoma Colleges. The purposes were to determine the financial ratios that best indicate financial condition; to calculate those financial ratios for the six designated Oklahoma higher education institutions; and to evaluate and compare the financial condition of the six institutions. This study attempted to further the use of financial ratio analysis as an objective addition to subjective studies that examine an institution's definition of its mission, objectives, and goals and its own assessment of the degree to which its resources allow it to attain those goals. The data were obtained from the Integrated Postsecondary Education Data System; the financial reports were audited by independent certified public accountants and presented to the Board of Regents of Oklahoma Colleges; and John Minter Associates, Inc., provided the national norms. The set of financial ratios identified provides a means to study a single higher education institution through trend analysis and in comparison to national norms. It also works well with a sample of homogeneous institutions with interinstitutional comparison. The techniques are intended to provide a general profile of an institution’s financial health. Cause-and-effect ratio analysis has been proposed as another technique to aid administrators in determining changes in their financial statements and what may have caused them. The study identified a set of financial ratios that summarize the financial condition of a higher education institution. The ratios helped to analyze the financial solvency and viability of the six Oklahoma higher education institutions and focused on the ability of the institutions to meet current and future financial requirements. The importance of financial statement analysis should not be underestimated. The understandable format of financial ratios allows virtually any stakeholder to acquire a basic comprehension of the most critical financial policies of institutions and their financial condition.

Language

Identifier

Unique identifying numbers for this dissertation in the Digital Library or other systems.

Collections

This dissertation is part of the following collection of related materials.

UNT Theses and Dissertations

Theses and dissertations represent a wealth of scholarly and artistic content created by masters and doctoral students in the degree-seeking process. Some ETDs in this collection are restricted to use by the UNT community.

What responsibilities do I have when using this dissertation?

When

Dates and time periods associated with this dissertation.

Creation Date

  • May 1999

Added to The UNT Digital Library

  • Sept. 20, 2007, 2:05 p.m.

Description Last Updated

  • June 25, 2020, 1:39 p.m.

Usage Statistics

When was this dissertation last used?

Yesterday: 0
Past 30 days: 61
Total Uses: 14,365

Interact With This Dissertation

Here are some suggestions for what to do next.

Start Reading

PDF Version Also Available for Download.

International Image Interoperability Framework

IIF Logo

We support the IIIF Presentation API

Buddy, Nancy J. Analyzing the Financial Condition of Higher Education Institutions Using Financial Ratio Analysis, dissertation, May 1999; Denton, Texas. (https://digital.library.unt.edu/ark:/67531/metadc2194/: accessed April 23, 2024), University of North Texas Libraries, UNT Digital Library, https://digital.library.unt.edu; .

Back to Top of Screen