Boland, Colleen M.; Harris, Erica E.; Petrovits, … - In: Journal of Governmental & Nonprofit Accounting : JOGNA 9 (2020) 1, pp. 1-44
Using a large sample of nonprofit organizations in the United States reporting governance information on their IRS Forms 990, we develop and evaluate several different composite measures of nonprofit governance. These measures can be used to control for governance broadly in a variety of...