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Financial Ratios for Universities: A Feasibility Study. Education, Learning and Training Research Paper Series. Catalogue No. 81-595-M

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Title: Financial Ratios for Universities: A Feasibility Study. Education, Learning and Training Research Paper Series. Catalogue No. 81-595-M
Language: English
Authors: Andrija Popovic, Christopher Matias, Aisha Ali, André Lebel, Statistics Canada
Source: Statistics Canada. 2025.
Availability: Statistics Canada. 150 Tunney's Pasture Driveway, Ottawa, ON K1A 0T6, Canada. Tel: 800-307-3382; Fax: 613-951-4441; e-mail: educationstats@statcan.gc.ca; Web site: http://www.statcan.gc.ca
Peer Reviewed: N
Page Count: 11
Publication Date: 2025
Document Type: Reports - Research
Education Level: Higher Education
Postsecondary Education
Descriptors: Foreign Countries, Feasibility Studies, Universities, Educational Finance, Expenditures, Financial Support, Funding Formulas, Private Financial Support, COVID-19, Pandemics, Tuition
Geographic Terms: Canada
ISSN: 2818-7628
Abstract: The financial and economic environment in which Canadian universities operate has evolved in the last two decades, which include the 2008/2009 recession, the COVID-19 pandemic and the increased reliance on international student tuition fees as a source of revenue. Financial data from the Financial Information of Universities Survey (FINUNI) can shed light on fiscal pressures universities may face. This feasibility study uses Statistics Canada's FINUNI survey to calculate financial ratios for universities. These ratios use standardized financial data from the FINUNI survey and allow comparisons from one institution to another and over time. These ratios measure dependency on private and public funding, the expense proportion of wages and salaries, scholarships and bursary expenses, and other significant fixed and variable financial revenues and expenses. This analysis highlights which university characteristics are associated with which specific financial pressures or dependencies. The results show changes to the ratios before, during and after the pandemic, which includes impacts on university finances such as increased federal government for research projects, the closures of campuses, decrease in international students and record gains of interest income.
Abstractor: ERIC
Entry Date: 2025
Accession Number: ED676995
Database: ERIC
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  Data: Financial Ratios for Universities: A Feasibility Study. Education, Learning and Training Research Paper Series. Catalogue No. 81-595-M
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  Data: Statistics Canada. 150 Tunney's Pasture Driveway, Ottawa, ON K1A 0T6, Canada. Tel: 800-307-3382; Fax: 613-951-4441; e-mail: educationstats@statcan.gc.ca; Web site: http://www.statcan.gc.ca
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  Data: The financial and economic environment in which Canadian universities operate has evolved in the last two decades, which include the 2008/2009 recession, the COVID-19 pandemic and the increased reliance on international student tuition fees as a source of revenue. Financial data from the Financial Information of Universities Survey (FINUNI) can shed light on fiscal pressures universities may face. This feasibility study uses Statistics Canada's FINUNI survey to calculate financial ratios for universities. These ratios use standardized financial data from the FINUNI survey and allow comparisons from one institution to another and over time. These ratios measure dependency on private and public funding, the expense proportion of wages and salaries, scholarships and bursary expenses, and other significant fixed and variable financial revenues and expenses. This analysis highlights which university characteristics are associated with which specific financial pressures or dependencies. The results show changes to the ratios before, during and after the pandemic, which includes impacts on university finances such as increased federal government for research projects, the closures of campuses, decrease in international students and record gains of interest income.
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      – SubjectFull: Foreign Countries
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      – SubjectFull: Feasibility Studies
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      – SubjectFull: Universities
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      – SubjectFull: Educational Finance
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      – SubjectFull: Expenditures
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      – SubjectFull: Funding Formulas
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      – SubjectFull: Pandemics
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      – SubjectFull: Tuition
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      – SubjectFull: Canada
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      – TitleFull: Financial Ratios for Universities: A Feasibility Study. Education, Learning and Training Research Paper Series. Catalogue No. 81-595-M
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