"Bringing together a diverse team of renowned accounting scholars, this incisive Research Handbook presents a comprehensive evaluation of current research on nonprofit accounting, noting its major accomplishments and outlining opportunities for future study. The Research Handbook provides a...

The relationship between the management of and donors to a not-for-profit firm is an example of a situation with information asymmetry. This study examines whether it is possible for nonprofit managers to increase donations received if they provide signals to convey the efficiency and...

In 1999, the Government Accounting Standards Board passed GASB Statement No. 34 (GASB 34), which required local governments to prepare certain financial statements using the modified accrual basis. GASB 34 also required many local governments to record and depreciate their infrastructure assets...