This study examines the impact of the California Nonprofit Integrity Act (2004) on CEO compensation costs in affected organizations. Contrary to the stated objective of the Act that executive compensation be “just and reasonable,” we find that CEO compensation costs for affected nonprofits...

This study focuses on the impact of the California Non-Profit Integrity Act (2004) on executive compensation costs in affected nonprofit organizations. We find that, for affected organizations, executive compensation costs during post-regulation periods have gone up in comparison to control...

The government and not-for-profit environment -- Fund accounting -- Issues of budgeting and control -- Recognizing revenues in governmental funds -- Recognizing expenditures in governmental funds -- Accounting for capital projects and debt service -- Capital assets and investments in marketable...