Information disclosed online by Spanish universities: content and explanatory factors

Purpose - The purpose of this paper is to analyse how several variables, such as universities' profitability, growth-reduction of student numbers, age tradition, type of university and internationality, among others, influence the transparency practices of Spanish universities as well as the technology, interactivity, structure and navigability of their webpages.Design methodology approach - First a content analysis of the Spanish universities' websites is carried out. To do this a disclosure index is created and applied. This index is more complex than those in previous papers, focusing on several issues, such as financial information, corporate governance, social responsibility, research, teaching activities, strategic information, timeliness, contact information, technology, interactivity with users, navigability and web structure. Then an empirical model is estimated by applying a linear regression, taking several factors into consideration.Findings - Three of the independent variables proposed to test the hypotheses - complexity, internationality and profitability - were statistically significant. Moreover, our findings emphasise prioritising use of the internet as a way to disclose teaching and research activities, as well as to monitor university bodies.Originality value - The most valuable output from this paper has to do with the content of the information disclosed online by Spanish universities and with the analysis of the factors that explain the disclosure of information through Spanish universities' websites.