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Financial disclosure management in the nonprofit sector: A framework for past and future research

Author

Listed:
  • Mary Ann Hofmann
  • Dwayne McSwain

Abstract

Keywords: Earnings management, Disclosure management, Nonprofit accounting

Suggested Citation

  • Mary Ann Hofmann & Dwayne McSwain, 2013. "Financial disclosure management in the nonprofit sector: A framework for past and future research," Journal of Accounting Literature, Emerald Group Publishing Limited, vol. 32(1), pages 61-87, October.
  • Handle: RePEc:eme:jalpps:j.acclit.2013.10.003
    DOI: 10.1016/j.acclit.2013.10.003
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    Cited by:

    1. Pashkevich, Natallia & von Schéele, Fabian & Haftor, Darek M., 2023. "Accounting for cognitive time in activity-based costing: A technology for the management of digital economy," Technological Forecasting and Social Change, Elsevier, vol. 186(PB).
    2. Dominic Cyr & Suzanne Landry & Anne Fortin, 2023. "Financial Disclosure Management by Charitable Organisations: A Conceptual and Operational Framework," Australian Accounting Review, CPA Australia, vol. 33(1), pages 46-65, March.

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