Ziel des vorliegenden Beitrags ist es, die Auswirkungen von Kongruenzdurchbrechungen auf die Bewertung, Vorteilhaftigkeitsprüfung und Performance-Messung mit buchwertbasierten Residualgewinnen zu bestimmen. Wir wählen dazu folgendes Vorgehen: Kapitel II stellt die Wirkungsweise des...

Появление негосударственных вузов на рынке высшего образования многих стран вызвано особенностями высшего образования как экономического блага, а также...

We study an agency problem in private universities — the conflict between controlling families and other stakeholders. We investigate whether universities over which controlling families have disproportionately significant power relative to the amount of funds they contribute, that is,...

This paper concentrates on universities strategies for admitting students and the rate at which private sector universities expand in today's higher educational setups. This paper answers the following question: to what extend are the public universities different from the private universities?...

Because of the central importance of higher education and its long-turn positive extern effects on the whole society, the government often might wish to enforce its will on the universities through the subsidy it provides to them. Thus the question arises: what are the welfare consequences of...

The Kenyan private higher education sub-sector is considered one of the fastest rising and as such, pivotal within the economy. Whereas achieving higher service quality is challenging among private universities, it is not easy to come up with extraordinary service delivery deliverables which...