These results even led to running a second regression with a change in the independent and dependent variable to gain more insights. Although there is much information about facility spending and the rising expenses in college athletics, there is not much correlational data to date. The results from this study can help give collegiate athletic departments more information and a more holistic picture of the relationships between these important variables before they start investing in a new major facility. | Accounting undergraduate Honors theses: The arms race in college athletics - Facility spending and its relationship to college athletics and university communities