Cordery, Carolyn; Sim, Dalice - In: Journal of Public Budgeting, Accounting & Financial … 31 (2019) 3, pp. 431-450
Purpose: The purpose of this paper is to analyse nonprofit regulation through comparing and contrasting mutual-benefit and public-benefit entities. It ascertains how these entities differ in size, publicness, tax benefits and whether these differences might suggest regulatory costs should be...