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

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Title

  • Main Title Analyzing the Financial Condition of Higher Education Institutions Using Financial Ratio Analysis

Creator

  • Author: Buddy, Nancy J.
    Creator Type: Personal

Contributor

  • Chair: Eddy, John P.
    Contributor Type: Personal
    Contributor Info: Major Professor
  • Committee Member: Chandy, P. R.
    Contributor Type: Personal
  • Committee Member: McDonald, James L.
    Contributor Type: Personal
  • Committee Member: Miller, William A.
    Contributor Type: Personal
    Contributor Info: Jr.

Publisher

  • Name: University of North Texas
    Place of Publication: Denton, Texas

Date

  • Creation: 1999-05

Language

  • English

Description

  • Content 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.

Subject

  • Library of Congress Subject Headings: Universities and colleges -- Oklahoma -- Finance.
  • Library of Congress Subject Headings: Universities and colleges -- Oklahoma -- Administration.
  • Keyword: Oklahoma higher education
  • Keyword: financial indicator
  • Keyword: financial statement analysis

Collection

  • Name: UNT Theses and Dissertations
    Code: UNTETD

Institution

  • Name: UNT Libraries
    Code: UNT

Rights

  • Rights Access: public
  • Rights License: copyright
  • Rights Holder: Buddy, Nancy J.
  • Rights Statement: Copyright is held by the author, unless otherwise noted. All rights reserved.

Resource Type

  • Thesis or Dissertation

Format

  • Text

Identifier

  • OCLC: 44800005
  • UNT Catalog No.: b2219817
  • OCLC: b2166874
  • Archival Resource Key: ark:/67531/metadc2194

Degree

  • Degree Name: Doctor of Philosophy
  • Degree Level: Doctoral
  • Degree Discipline: Higher Education
  • Academic Department: Department of Counseling, Development and Higher Education
  • Degree Grantor: University of North Texas