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Do Nonprofit Organisations Manage Earnings? An Empirical Study
15 references·3 citing·48 second hopsampled
Do Nonprofit Organisations Manage Earnings? An Empirical Study (2012)Do Nonprofit Organisations Manage Earning…Earnings Management Using Real Activities: Evidence from Nonprofit Hospitals (2011)Earnings Management Using Rea…Can Resource Dependence and Coercive Isomorphism Explain Nonprofit Organizations’ Compliance With Reporting Standards? (2010)Can Resource Dependence and C…The role of rating agencies in the market for charitable contributions: An empirical test (2009)The role of rating agencies i…Earnings Management? Erroneous Inferences Based on Earnings Frequency Distributions (2009)Earnings Management? Erroneou…Misreporting Fundraising: How Do Nonprofit Organizations Account for Telemarketing Campaigns? (2008)Misreporting Fundraising: How…EARNINGS MANAGEMENT IN ENGLISH NHS HOSPITAL TRUSTS (2007)EARNINGS MANAGEMENT IN ENGLIS…Management of Financial Information in Charitable Organizations: The Case of Joint-Cost Allocations (2006)Management of Financial Infor…Expense Misreporting in Nonprofit Organizations (2006)Expense Misreporting in Nonpr…How do nonprofit hospitals manage earnings? (2005)How do nonprofit hospitals ma…The Voluntary Choice of an Auditor of Any Level of Quality (2004)The Voluntary Choice of an Au…Nonprofit classification decisions in response to a change in accounting rules (2004)Nonprofit classification deci…Near Zero Taxable Income Reporting by Nonprofit Organizations (2003)Near Zero Taxable Income Repo…Tax-Motivated Expense Allocations by Nonprofit Organizations (2001)Tax-Motivated Expense Allocat…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Accounting earnings and cash flows as measures of firm performance (1994)Accounting earnings and cash …Earnings Management by Non‐profit Organisations: Evidence from UK Charities (2018)Earnings Management by Non‐pr…Do franchise firms manage their earnings more? Investigating the earnings management of restaurant firms (2018)Do franchise firms manage the…Auditor gender, experience and reporting in nonprofit organizations (2017)Auditor gender, experience an…Research in Accounting Regulation (1993)Compensation to Managers of Charitable Organizations: An Empirical Study of the Role of Accounting Measures of Program Activities (2002)Institutional Drivers of Reporting Decisions in Nonprofit Hospitals (2011)Web disclosure and the market for charitable contributions (2014)Underwriting relationships, analysts' earnings forecasts and investment recommendations (1998)Analyzing the Analysts: Career Concerns and Biased Earnings Forecasts (2003)The Nonprofit sector: a research handbook (2007)Accountability of Transnational NGOs (2011)The Determinants of Voluntary Financial Disclosure by Nonprofit Organizations (2011)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)Quantity and quality of information and SME financial structure (2010)External Control of Organizations: Resource Dependence Perspective (2011)Strategic Responses to Resource Dependence Among Transnational NGOs Registered in the United States (2012)Social Impact Measurement and Non-profit Organisations: Compliance, Resistance, and Promotion (2013)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Detecting Earnings Management. (1995)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)Risk, Return, and Equilibrium: Empirical Tests (1973)The economic implications of corporate financial reporting (2005)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Earnings Smoothing Activities of Firms to Manage Credit Ratings* (2012)Real Earnings Management and Long-Term Operating Performance: The Role of Reversals in Discretionary Investment Cuts (2015)Managerial ability and real earnings management (2017)Separation of Ownership and Control (1983)Earnings Management During Import Relief Investigations (1991)Performance matched discretionary accrual measures (2005)Do Donors Discount Low-Quality Accounting Information? (2012)The Impact of Top Management Team Characteristics on the Choice of Earnings Management Strategies: Evidence from China (2017)The information content of losses (1995)Earnings Management to Exceed Thresholds (1999)The Market Reward for Achieving Analyst Earnings Expectations: Does Managing Expectations or Earnings Matter? (2010)The association between book-tax conformity and earnings management (2014)Gone with the wind: An externality of earnings pressure (2021)The Cross-Section of Expected Stock Returns (1992)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Financial Reporting Factors Affecting Donations to Charitable Organizations (2007)When is Administrative Efficiency Associated With Charitable Donations? (2007)The Causes and Consequences of Internal Control Problems in Nonprofit Organizations (2010)Auditor size and audit quality (1981)Positive Accounting Theory (1985)A Guide to Modern Econometrics (2000)Sustainable Development and Assurance of Corporate Social Responsibility Reports Published by Ibex‐35 Companies (2012)Directive 2014/95/EU: Are Italian Companies Already Compliant? (2017)The state of art of corporate social disclosure before the introduction of non-financial reporting directive: a cross country analysis (2018)
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References

  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
  • 2006Expense Misreporting in Nonprofit Organizations343 cited
  • 2010Can Resource Dependence and Coercive Isomorphism Explain Nonprofit Organizations’ Compliance With Reporting Standards?217 cited
  • 2005How do nonprofit hospitals manage earnings?203 cited
  • 2011Earnings Management Using Real Activities: Evidence from Nonprofit Hospitals202 cited
  • 2009The role of rating agencies in the market for charitable contributions: An empirical test199 cited
  • 2009Earnings Management? Erroneous Inferences Based on Earnings Frequency Distributions158 cited
  • 2004The Voluntary Choice of an Auditor of Any Level of Quality150 cited
  • 2008Misreporting Fundraising: How Do Nonprofit Organizations Account for Telemarketing Campaigns?132 cited
  • 2006Management of Financial Information in Charitable Organizations: The Case of Joint-Cost Allocations112 cited
  • 2001Tax-Motivated Expense Allocations by Nonprofit Organizations79 cited
  • 2007EARNINGS MANAGEMENT IN ENGLISH NHS HOSPITAL TRUSTS62 cited
  • 2003Near Zero Taxable Income Reporting by Nonprofit Organizations49 cited

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2004
Nonprofit classification decisions in response to a change in accounting rules
44 cited

Cited by

  • 2018Earnings Management by Non‐profit Organisations: Evidence from UK Charities36 cited
  • 2017Auditor gender, experience and reporting in nonprofit organizations30 cited
  • 2018Do franchise firms manage their earnings more? Investigating the earnings management of restaurant firms22 cited