... 01 2023 2023 nonprofits philanthropy influence disclosure transparency Organizations that produce public goods, such as educational institutions, religious communities, and public charities, rely on contributions from both large and small donors. In some cases, large donors...

...Sandip Dhole; Saleha B. Khumawala; Sagarika Mishra; Tharindra Ranasinghe ABSTRACT This study examines the impact of the California Nonprofit Integrity Act of 2004 on CEO compensation costs in affected organizations. Contrary to the stated objective of the Act that executive compensation is “just...

...Thomas E. Vermeer; Christopher T. Edmonds; Sharad C. Asthana ABSTRACT Although recent academic studies on nonprofits have documented aggressive accounting behavior, these studies have primarily examined the sector in isolation and have not reached definitive conclusions regarding the relative...