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Keywords: nonprofit
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2013) 27 (1): 75–89.
Published: 01 March 2013
... of the change to increase liquid assets. Our results are robust even after considering the possibilities that donors may restrict spending and that the charity receives donations during the “giving season,” which is late in the calendar year. 2 2011 5 2012 2013 charity nonprofit...