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Near Zero Taxable Income Reporting by Nonprofit Organizations

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2010Optimal taxation in the presence of tax evasion: Expected utility versus prospect theory59 cited
2021Capital structure and earnings quality in microfinance institutions42 cited
2012Do Nonprofit Organisations Manage Earnings? An Empirical Study37 cited
2018Earnings Management by Non‐profit Organisations: Evidence from UK Charities

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36 cited

2007Tax-Motivated Expense Shifting by Tax-Exempt Associations28 cited

2010The effect of board‐manager agency conflicts on non‐profit organisations’ earnings and cost allocation manipulations20 cited

2021Perception of Internal Controls Helps Explain Whistleblowing14 cited

2019Cost Stickiness in the New Zealand Charity Sector14 cited

2019Are not-for-profit employees more willing (or likely) to be whistleblowers?12 cited