We examine the issue of endogeneity in government accounting research. Estimation bias and inconsistency can arise when single equation estimation includes an explanatory endogenous variable. We discuss the modeling and estimation issues involving endogenous explanatory variables and we...

"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...