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Financial Disclosure Management by Nonprofit Organizations
Krishnan, Ranjani; Yetman, Michelle; Yetman, Robert J. - 2009
This paper examines how nonprofit organizations respond to incentives to manage their publicly available financial information. Prior research identifies two operating ratios donors commonly use to evaluate the efficiency and effectiveness of nonprofits (i.e., the program service ratio, defined...
Persistent link: https://www.econbiz.de/10014113275
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Why do Nonprofits Have Taxable Subsidiaries?
Yetman, Robert J.; Yetman, Michelle - 2011
Nonprofit organizations operate taxable activities in two general ways: as unrelated businesses operated by the nonprofit or through controlled subsidiaries. Prior research and regulatory attention has focused on unrelated business activities, although taxable subsidiaries generate at least as...
Persistent link: https://www.econbiz.de/10014047235
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Institutional drivers of reporting decisions in nonprofit hospitals
Krishnan, Ranjani; Yetman, Michelle H. - In: Journal of accounting research 49 (2011) 4, pp. 1001-1039
Persistent link: https://www.econbiz.de/10009273343
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The Influence of Ownership on Strategic Cost Management : Evidence from U.S. Hospitals
Chang, Kathryn J. - 2016
hypotheses that predict the ownership type would affect the extent to which the hospital strategically manages revenues and costs … hospitals. Moreover, there is strong evidence that the association between the extensive use of SCM strategies and hospital … financial performance is a function of the “match” between SCM use and a hospital's ownership type, operating characteristics …
Persistent link: https://www.econbiz.de/10013007363
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Accounting Regulation for Nonprofit Organizations in Italy and Spain : Towards an European Perspective
Travaglini, Claudio - 2014
The paper present the nonprofit entities accounting regulation in Italy and in Spain in an European perspective. After a presentation of activities of nonprofit entities and difference in their governance, the paper presents the accounting regulation for nonprofit entities in Italy...
Persistent link: https://www.econbiz.de/10012709177
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Post-Sox Downward Auditor Switches and Their Impacts on the Nonprofit Audit Market
Feng, Nancy Chun - 2017
This study examines the extent of downward auditor switches from Big 4 audit firms by nonprofit organizations (NPOs) after enactment of the Sarbanes-Oxley Act (SOX). Although SOX provisions do not directly apply to nonprofit organizations, capacity constraints and client realignments due to SOX...
Persistent link: https://www.econbiz.de/10012954510
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The Effect of Nonprofit Governance on Donations : Evidence from the Revised Form 990
Harris, Erica - 2015
We examine whether donors reward nonprofit organizations with better governance. We obtain governance data from newly available disclosures on the IRS Form 990. For a sample of 10,846 organizations from 2008 to 2010, we first identify seven nonprofit governance dimensions using factor analysis....
Persistent link: https://www.econbiz.de/10013036428
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The Cost and Benefits of Voluntary Disclosures by Nonprofit Organizations
Khumawala, Saleha - 2010
Nonprofit organizations can make voluntary disclosures useful to donors through annual reports that describe their accomplishments and thank donors for their support. Donors may be motivated to make future contributions to a nonprofit organization based on either the content of the annual report...
Persistent link: https://www.econbiz.de/10013143310
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Cost Shifting in Nonprofit Hospitals
Newton, Ashley N. - 2014
managers of nonprofit organizations. Specifically, managers of nonprofit hospitals are charged with fulfilling the hospital …'s mission to the community (i.e., providing quality health-related services at affordable prices), while the hospital earns …
Persistent link: https://www.econbiz.de/10013067190
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Do Donors Discount Low Quality Accounting Information?
Yetman, Michelle; Yetman, Robert J. - 2013
Prior research finds that donors reward nonprofits that report larger program ratios with more donations and that managers overstate these ratios, ostensibly to attract donations. We examine how donors react to inflated ratios. We find that the average donor discounts ratios that are inflated by...
Persistent link: https://www.econbiz.de/10014214655