Charitable organizations are often evaluated by donors and regulators based on various efficiency ratios, including the program ratio. We explore whether charities conform to donor pressure to maintain or improve program ratios when allocating resources. We use a sample of 5,626 charities...

Encouraging organizations to be more open has been a key issue in contemporary debates over nonprofit accountability. However, our understanding of what motivates organizations to the disclosure decision is weak. We aim to enhance our understanding of this critical issue by developing and...

This study examines the economic consequences of going concern audit reports (GCARs) in nonprofit charitable organizations (NPOs) using a sample of public charities that received initial GCARs between 1998 and 2003. I find that GCARs are negatively correlated with subsequent government grants....

While managers of for-profit organizations are charged with maximizing profits, this is typically not the case for managers of nonprofit organizations. Specifically, managers of nonprofit hospitals are charged with fulfilling the hospital's mission to the community (i.e., providing quality...

Nonprofit organizations face intense competition in the market for charitable contributions. Increasingly, donation decisions are made online, and organizations have responded by implementing substantive Internet disclosure and reporting regimes. We posit here that the voluntary disclosure of...

Purpose – The purpose of this paper is to develop a staged theoretical argument regarding whether non-governmental organisations (NGOs) can be considered responsible and accountable for the direct and indirect consequences, on a wide range of stakeholders, flowing from their advocacy...

Purpose – This research measures information provision on the internet by private non-profit organizations (NPOs) and provides insight in underlying drivers.Design/methodology/approach – This research involves scoring websites of Belgian NPOs on the basis of their information dissemination...

In this PhD thesis, an analytical framework is developed for the assessment of the financial condition of South African public universities. Foundational constructs of nonprofit economics are applied in the consideration of financial theories of nonprofit organisations in general, and public...

Much has been said and written about the ‘fiscal behaviour' of multinationals. A tax code of conduct is often mentioned as a 'catch-all solution' for stimulating 'acceptable fiscal behaviour'. Stakeholders increasingly demand fiscal accountability to obtain verifiable and validated credible...

This study uses a hospital setting to explore incentives and performance in organizations that are subsidized by taxes and governed by elected boards of directors. This governance system introduces incentives to over-monitor CEO performance, constraining administrative decision-making and...