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Keywords: donations
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Journal Articles
The Accounting Review (2015) 90 (2): 579–610.
Published: 01 March 2015
... then test whether the quality of governance influences donor decisions by including the seven governance factors in the standard donor's demand model. We find consistent evidence that donations and government grants are positively associated with six of the seven factors that capture good governance...
Journal Articles
The Accounting Review (2014) 89 (2): 425–450.
Published: 01 March 2014
...Steven Balsam; Erica E. Harris ABSTRACT In this paper we show that supporters reduce donations to nonprofits subsequent to disclosure of high executive compensation. We find evidence consistent with large, sophisticated donors actively seeking out and reacting to compensation information made...