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ERIC Number: ED630749
Record Type: Non-Journal
Publication Date: 2022
Pages: 108
Abstractor: As Provided
ISBN: 979-8-3684-5433-7
ISSN: N/A
EISSN: N/A
Available Date: N/A
The Financial Health of R2, Land-Grant Universities: The Relationship of Government Appropriations and Other Major Revenue Streams on Overall Financial Health
Mitchell, Aaron Guy
ProQuest LLC, Ph.D. Dissertation, The University of North Dakota
College and university administrators must be able to process large amounts of financial information quickly and be able to communicate information about financial performance to governing boards. Financial ratio analysis provides a framework for administrators to identify financial and operational concerns as well as variances from institutional plans and policies. Modern financial ratio analysis in the higher education industry relies on a set of standard ratios that comprise the Composite Financial Index (CFI). With more frequent debilitating economic events such as the Great Recession and the COVID-19 pandemic and the predicted enrollment cliff on the horizon, college and university administrators must be able to interpret financial information quickly and be able to respond strategically to aid in the continuity of operations and to ensure the financial health of the institution under extraordinary circumstances. This study examined the relationship of institutional financial health as measured by the CFI to four major revenue streams in six high-research, land-grant institutions over a five-year period leading into the COVID-19 pandemic. This research found that the four revenue streams of interest did not have any statistically significant relationships to institutional financial health, however, that there was a statistically significant increase in financial health between fiscal years 2020 and 2021. [The dissertation citations contained here are published with the permission of ProQuest LLC. Further reproduction is prohibited without permission. Copies of dissertations may be obtained by Telephone (800) 1-800-521-0600. Web page: http://bibliotheek.ehb.be:2222/en-US/products/dissertations/individuals.shtml.]
ProQuest LLC. 789 East Eisenhower Parkway, P.O. Box 1346, Ann Arbor, MI 48106. Tel: 800-521-0600; Web site: http://bibliotheek.ehb.be:2222/en-US/products/dissertations/individuals.shtml
Publication Type: Dissertations/Theses - Doctoral Dissertations
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Grant or Contract Numbers: N/A
Author Affiliations: N/A