This paper provides a review and synthesis of past research regarding financial disclosure
management by nongovernmental nonprofit organizations and suggests directions for future …

A vast body of research and anecdotal evidence documents that donors, boards of directors,
and rating agencies use financial information in their giving, executive pay, and ratings …

Prior research has documented earnings management in for‐profit settings. Non‐profit
organizations are thought to pay less attention to the bottom line and earnings management …

Informed by stakeholder theory and resource dependence theory, this paper investigates
whether UK charities are engaged in earnings management practices. Based on a sample …

Nonprofit organizations in the United States are subject to a variety of tax laws at both the
federal and state levels. Nonprofit organizations that seek the benefits of not paying federal …

We theorize that for-profit microfinance institutions (MFIs) have higher incentives to use
earnings management techniques when compared to their not-for-profit counterparts …

Using nonprofit income tax returns, we find that 19 percent of our pooled sample
misreported their taxable income by overstating their taxable expenses by an average of 30 …

This study provides evidence that consumer co-operative societies (co-ops) drive reported
earnings toward zero profit by adjusting sales, discretionary expenses, and costs of goods …

This article presents the first empirical examination of giving to § 501 (c)(4) organizations,
which have recently become important players in US politics. Unlike gifts to charity …

Although nonprofit is often considered to be synonymous with tax-exempt, many nonprofit
organizations earn revenues from unrelated taxable activities, and on average these taxable …