Bisogno, Marco; Citro, Francesca; Tommasetti, Aurelio - In: International Journal of Accounting, Auditing and … 10 (2014) 2, pp. 203-227
The paper investigates the financial condition of Italian universities, focusing on cash- and budget-level solvency as well as service-level solvency. Our model includes structural factors (which refer to both size and quality in structures), organisational factors (which refer to the...