Showing 1 - 10 of 353
combine the dynamism of for-profit firms with the mission-driven zeal more typical of nonprofit organizations. Social …
Persistent link: https://www.econbiz.de/10014181825
financial transparency and operational activities of non-profit organizations in developed countries. Our analysis challenges … the common practice in the sector of using programme ratios and overhead costs as indicators for non-profit accountability …
Persistent link: https://www.econbiz.de/10011983988
The demand for transparency and reliability of information from nonprofit organisations has surged as stakeholders … increasingly use nonprofit financial information for contracting and regulating decisions. Contrary to previous studies, we … measures require large and detailed data that are not usually available in the non-profit sector, we use Benford’s Law to …
Persistent link: https://www.econbiz.de/10011753759
On 14 September 2006, the European Court of Justice (ECJ) gave its decision in Case C-386/04: Centro di Musicologia Walter Stauffer versus Finanzamt München für Körperschaften. This decision will have an important impact on the way European governments deal with charities in other EU member...
Persistent link: https://www.econbiz.de/10014175654
We conducted two fundraising experiments to study the effects (1) of compassion towards the beneficiary, and (2) of giving participants an opportunity to attribute small donations to luck. We find that exposing the participants to a plea to help the beneficiary increases the average donation....
Persistent link: https://www.econbiz.de/10014232958
This study examines the determinants of voluntary donations to UK charities, using empirical specifications that combine error-component and simultaneous-equations methods. In a series of tests, we identify the fixed-effects endogenous representations as the best empirical models. When...
Persistent link: https://www.econbiz.de/10014075055
This article addressed one of the hardest unanswered legal questions facing the modern nonprofit corporation: How much … discretion should nonprofit boards have to redefine an organization's mission - for instance by changing an acute care hospital … vivisectionists? Similarly, how much discretion should nonprofit boards have to apply unrestricted assets acquired before the change …
Persistent link: https://www.econbiz.de/10014026686
We study how charities adjust spending when revenues change. Understanding the decision to spend or save revenues provides insights into management behavior and resource allocations. Our results indicate that, on average, the marginal change in overall spending is substantially less than the...
Persistent link: https://www.econbiz.de/10014028349
Persistent link: https://www.econbiz.de/10011594570
Purpose – The purpose of this paper is to assess the impact of open innovation practices on the innovation capability and export performance of UK small and medium‐sized enterprises (SMEs). Design/methodology/approach – The empirical (quantitative) investigation is based on a sample of 64...
Persistent link: https://www.econbiz.de/10014903321