.... ⁹ Federal and state laws that govern reporting by nonprofit organizations generally do not require public disclosure of donation agreements or donor names, although some state university foundations are subject to their state’s disclosure laws. ¹⁰ Our analysis suggests that commitment...

...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...