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<p style="text-align: justify;">This work proposes to&nbsp;study Support Foundations that are private non-profit organizations which&nbsp;support public universities by managing their teaching, research and extension&nbsp;projects. These foundations are inserted as the Third Sector Institutions. The&nbsp;research targets verify if the compliance level affects the surplus probability&nbsp;of support foundations. The sample includes thirty-four support foundations.&nbsp;The accounting statements analyzed were the balance sheet; the deficit and/or&nbsp;surplus demonstration; the statement of changes in shareholders&rsquo; equity; the&nbsp;cash flow statement and the explanatory notes for the years 2014, 2015 and&nbsp;2016. The analysis was performed by a checklist, including 31 (thirty-one)&nbsp;items. It is important to highlight that the data estimation was developed&nbsp;using the logit estimator, on a robust error panel and was included time and state dummies. The results showed that 55% (fifty-five per cent) of the Support&nbsp;Foundations comply with the current legislation. Once foundations are according&nbsp;to the legislation, its surplus probabilities decrease.</p>

sem.2020.06.01.pdf

Original Research 

SEM.2020.06.01.xml

The Effects of Compliance on the Results of Management of Support Foundations of Public Universities