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When is Administrative Efficiency Associated With Charitable Donations?
9 references·12 citing·44 second hop
When is Administrative Efficiency Associated With Charitable Donations? (2007)When is Administrative Efficiency Associa…The qualitative characteristics of accounting information (2021)The qualitative characteristi…Expense Misreporting in Nonprofit Organizations (2006)Expense Misreporting in Nonpr…Strategic Positioning and the Financing of Nonprofit Organizations: Is Efficiency Rewarded in the Contributions Marketplace? (2001)Strategic Positioning and the…Determinants of donations in private nonprofit markets (2000)Determinants of donations in …Charity donations in the UK: New evidence based on panel data (1995)Charity donations in the UK: …Research in Accounting Regulation (1993)Research in Accounting Regula…Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Cross-Sectional Determinants …Demand for collective goods in private nonprofit markets: Can fundraising expenditures help overcome free-rider behavior? (1986)Demand for collective goods i…Risk, Return, and Equilibrium: Empirical Tests (1973)Risk, Return, and Equilibrium…Showing off or showing impact? The joint signalling effect of reputation and accountability on social entrepreneurs’ crowdfunding success (2021)Showing off or showing impact…Redesigning the Market for Volunteers: A Donor Registry (2020)Redesigning the Market for Vo…Does Hiring a Local Industry Specialist Auditor Matter to Nonprofit Organizations? (2018)Does Hiring a Local Industry …Charity performance reporting, regulatory approaches and standard-setting (2018)Charity performance reporting…An Accountability Framework for the Financial Sustainability of Australian International Development Organisations (2017)An Accountability Framework f…Nonprofit Stakeholder Response to Going-Concern Audit Opinions (2015)Nonprofit Stakeholder Respons…Conversion Ratios, Efficiency and Obfuscation: A Study of the Impact of Changed UK Charity Accounting Requirements on External Stakeholders (2013)Conversion Ratios, Efficiency…Building Nonprofit Financial Capacity (2013)Building Nonprofit Financial …Borders among activists: international NGOs in the United States, Britain, and France (2012)Borders among activists: inte…Public mandates, market monitoring, and nonprofit financial disclosures (2010)Public mandates, market monit…Charity Watchdogs and the Limits of Information-Based Regulation (2010)Charity Watchdogs and the Lim…Keeping up with the Joneses: The relationship of perceived descriptive social norms, social information, and charitable giving (2009)Keeping up with the Joneses: …Specification Tests in Econometrics (1978)Impure Altruism and Donations to Public Goods: A Theory of Warm-Glow Giving (1990)Does the government crowd-out private donations? New evidence from a sample of non-profit firms (1998)Modeling charitable contributions of time and money (1999)Analysis of Panel Data (2003)Chapter 18 Philanthropy (2006)Information and Consumer Behavior (1970)Advertising as Information (1974)Estimation of Dynamic Models with Error Components (1981)Altruistic and Joy‐of‐Giving Motivations in Charitable Behavior (2002)Do Government Grants to Private Charities Crowd Out Giving or Fund-raising? (2003)Economic Theories of Nonprofit Organizations (2003)A Behavioral Theory of the Firm. (1964)On the Measurement of Organizational Slack (1981)Revenue Diversification in Nonprofit Organizations: Does it Lead to Financial Stability? (2008)The Impact of Revenue Diversification on Nonprofit Financial Health: A Meta-analysis (2018)INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)Corporate financing and investment decisions when firms have information that investors do not have (1984)Why Firms Voluntarily Disclose Bad News (1994)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Bureaucrats and Politicians (1975)Is crowding out due entirely to fundraising? Evidence from a panel of charities (2010)The Social Network Effect (2013)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Behavior of Stock-Market Prices (1965)THE VALUATION OF RISK ASSETS AND THE SELECTION OF RISKY INVESTMENTS IN STOCK PORTFOLIOS AND CAPITAL BUDGETS**This paper is another in a series of interrelated theoretical and statistical studies of corporate financial and investment policies being made under grants from the Rockefeller Foundation, and more recently the Ford Foundation, to the Harvard Business School. The generous support for this work is most gratefully acknowledged. The author is also much indebted to his colleagues Professors Bishop, Christenson, Kahr, Raiffa, and (especially) Schlaifer, for extensive discussion and commentary on an earlier draft of this paper; but responsibility for any errors or imperfections remains strictly his own.[Professor Sharpe's paper, “Capital Asset Prices: A Theory of Market Equilibrium Under Conditions of Risk” (Journal of Finance, September 1964) appeared after this paper was in final form and on its way to the printers. My first section, which parallels the first half of his paper (with corresponding conclusions), sets the algebraic framework for sections II, III and VI, (which have no counterpart in his paper) and for section IV on the equilibrium prices of risk assets, concerning which our results differ significantly for reasons which will be explored elsewhere. Sharpe does not take up the capital budgeting problem developed in section V below.] (1975)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)The Causes and Consequences of Internal Control Problems in Nonprofit Organizations (2010)CEO After‐Tax Compensation Incentives and Corporate Tax Avoidance (2013)The Voluntary Choice of an Auditor of Any Level of Quality (2004)The Impact of Financial Information and Voluntary Disclosures on Contributions to Not-For-Profit Organizations (2007)Reengineering Nonprofit Financial Accountability: Toward a More Reliable Foundation for Regulation (2003)Financial Reporting Factors Affecting Donations to Charitable Organizations (2007)Gift giving: an interdisciplinary review (2007)NON‐PROFIT PERFORMANCE INDICATORS IN THE PUBLIC SECTOR (1985)Do firms understate stock option-based compensation expense disclosed under SFAS 123? (2006)Capitalization of R&D costs and earnings management: Evidence from Italian listed companies (2008)
this work references cited by second hop

References

  • 1973Risk, Return, and Equilibrium: Empirical Tests14,248 cited
  • 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
  • 2000Determinants of donations in private nonprofit markets513 cited
  • 1986Demand for collective goods in private nonprofit markets: Can fundraising expenditures help overcome free-rider behavior?472 cited
  • 2006Expense Misreporting in Nonprofit Organizations343 cited
  • 1995Charity donations in the UK: New evidence based on panel data285 cited
  • 2001Strategic Positioning and the Financing of Nonprofit Organizations: Is Efficiency Rewarded in the Contributions Marketplace?272 cited
  • 1993Research in Accounting Regulation163 cited
  • 2021The qualitative characteristics of accounting information144 cited

Cited by

  • 2013Building Nonprofit Financial Capacity179 cited
  • 2010Charity Watchdogs and the Limits of Information-Based Regulation136 cited
  • 2009Keeping up with the Joneses: The relationship of perceived descriptive social norms, social information, and charitable giving126 cited
  • 2012Borders among activists: international NGOs in the United States, Britain, and France74 cited
  • 2018Charity performance reporting, regulatory approaches and standard-setting50 cited

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  • 2010Public mandates, market monitoring, and nonprofit financial disclosures42 cited
  • 2013Conversion Ratios, Efficiency and Obfuscation: A Study of the Impact of Changed UK Charity Accounting Requirements on External Stakeholders41 cited
  • 2015Nonprofit Stakeholder Response to Going-Concern Audit Opinions28 cited
  • 2021Showing off or showing impact? The joint signalling effect of reputation and accountability on social entrepreneurs’ crowdfunding success21 cited
  • 2020Redesigning the Market for Volunteers: A Donor Registry20 cited
  • 2018Does Hiring a Local Industry Specialist Auditor Matter to Nonprofit Organizations?19 cited
  • 2017An Accountability Framework for the Financial Sustainability of Australian International Development Organisations1 cited