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Choice of accounting method by not-for-profit institutions accounting for investments by colleges and universities

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  • Chase, Bruce W.
  • Coffman, Edward N.

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  • Chase, Bruce W. & Coffman, Edward N., 1994. "Choice of accounting method by not-for-profit institutions accounting for investments by colleges and universities," Journal of Accounting and Economics, Elsevier, vol. 18(2), pages 233-243, September.
    • Handle: RePEc:eee:jaecon:v:18:y:1994:i:2:p:233-243
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    Cited by:

    1. Makoto Kuroki & Akinobu Shuto, 2021. "Budget Ratcheting and Debtholders’ Monitoring: Evidence from Private Colleges and Universities," CARF F-Series CARF-F-512, Center for Advanced Research in Finance, Faculty of Economics, The University of Tokyo.
    2. Marc Jegers, 2010. "The effect of board‐manager agency conflicts on non‐profit organisations’ earnings and cost allocation manipulations," Accounting and Business Research, Taylor & Francis Journals, vol. 40(5), pages 407-419.
    3. Hofmann, Mary Ann & McSwain, Dwayne, 2013. "Financial disclosure management in the nonprofit sector: A framework for past and future research," Journal of Accounting Literature, Elsevier, vol. 32(1), pages 61-87.
    4. Fields, Thomas D. & Lys, Thomas Z. & Vincent, Linda, 2001. "Empirical research on accounting choice," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 255-307, September.

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