IDEAS home Printed from https://ideas.repec.org/h/elg/eechap/20808_6.html
   My bibliography  Save this book chapter

Predicting nonprofit organizations financial distress

In: Research Handbook on Nonprofit Accounting

Author

Listed:
  • John M. Trussel

Abstract

Financial distress is a condition that an entity faces when it is experiencing financial problems that question its ability to continue as a going concern. Models that develop early warning signals of financial distress are of great interest to nonprofit donors, grantors, creditors, regulators, auditors, bond-rating agencies, and others. Predicting financial distress typically involves using financial ratios as predictor (indicator) variables in a regression model. This chapter provides a review of the research findings and discusses potential future research to address unanswered questions related to predicting financial distress in nonprofit organizations. The chapter considers the definition, measures, and determinants, the accounting and other data available, and the statistical approaches used to predict financial distress.

Suggested Citation

  • John M. Trussel, 2023. "Predicting nonprofit organizations financial distress," Chapters, in: Daniel Tinkelman & Linda M. Parsons (ed.), Research Handbook on Nonprofit Accounting, chapter 6, pages 97-116, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:20808_6
    as

    Download full text from publisher

    File URL: https://www.elgaronline.com/doi/10.4337/9781800888289.00013
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:elg:eechap:20808_6. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Darrel McCalla (email available below). General contact details of provider: http://www.e-elgar.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.