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Nonprofit classification decisions in response to a change in accounting rules

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  • Eldenburg, Leslie
  • Vines, Cynthia C.

Abstract

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  • Eldenburg, Leslie & Vines, Cynthia C., 2004. "Nonprofit classification decisions in response to a change in accounting rules," Journal of Accounting and Public Policy, Elsevier, vol. 23(1), pages 1-22.
    • Handle: RePEc:eee:jappol:v:23:y:2004:i:1:p:1-22
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    Cited by:

    1. 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.
    2. Amanda Beck & Collin Gilstrap & Jordan Rippy & Brian Vansant, 2021. "Strategic reporting by nonprofit hospitals: an examination of bad debt and charity care," Review of Accounting Studies, Springer, vol. 26(3), pages 933-970, September.
    3. Lamboy-Ruiz, Melvin A. & Lien, Donald & Smith, Pamela C., 2021. "Nonprofit classification decisions in response to threshold-based charity care incentives," Advances in accounting, Elsevier, vol. 53(C).
    4. 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.
    5. Waymire Tammy R. & Christensen Douglas J., 2011. "Tax Exemptions for Nonprofit Hospitals: Toward Transparency and Accountability," Nonprofit Policy Forum, De Gruyter, vol. 2(1), pages 1-26, May.
    6. Ranjani Krishnan & Michelle H. Yetman, 2011. "Institutional Drivers of Reporting Decisions in Nonprofit Hospitals," Journal of Accounting Research, Wiley Blackwell, vol. 49(4), pages 1001-1039, September.

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