Article2012

Do Nonprofit Organisations Manage Earnings? An Empirical Study

37 citations0/0 files storedVOLUNTAS International Journal of Voluntary and Nonprofit Organizations

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Auditing, Earnings Management, Governance Accounting and Organizational Management Corporate Governance and Financial Management

Abstract

Abstract Earnings management by nonprofit organisations is not very frequently studied in the academic literature. The present paper presents an overview of the existing literature, and derives a number of hypotheses as to nonprofit organisations’ inclination to manipulate earnings. In a sample of 844 financial statements (2007) of Belgian nonprofit organisations accounting manipulations of earnings towards zero are clearly present. Furthermore, the potential presence of agency conflicts between board and management induces these manipulations, as well as the presence of debt. Finally, larger organisations seem to be more inclined to manipulate earnings to reach earnings levels close(r) to zero.

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References

1997Earnings management to avoid earnings decreases and losses 1994Accounting earnings and cash flows as measures of firm performance 2006Expense Misreporting in Nonprofit Organizations 2010Can Resource Dependence and Coercive Isomorphism Explain Nonprofit Organizations’ Compliance With Reporting Standards?2005How do nonprofit hospitals manage earnings?2011Earnings Management Using Real Activities: Evidence from Nonprofit Hospitals 2009The role of rating agencies in the market for charitable contributions: An empirical test 2009Earnings Management? Erroneous Inferences Based on Earnings Frequency Distributions

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2018Earnings Management by Non‐profit Organisations: Evidence from UK Charities 2017Auditor gender, experience and reporting in nonprofit organizations 2018Do franchise firms manage their earnings more? Investigating the earnings management of restaurant firms

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