This paper provides a review and synthesis of past research regarding financial disclosure
management by nongovernmental nonprofit organizations and suggests directions for future …

Despite the popularity of not-for-profit organizations (NFPs) as a research topic, existing
comprehensive reviews are rather limited, resulting in a large body of literature that lacks …

This paper investigates whether the US repatriation tax for US multinational corporations
affects foreign investment. Our results show that the locked-out cash due to repatriation tax …

This study examines the causes and consequences of internal control deficiencies in the
nonprofit sector using a sample of 27,495 public charities from 1999 to 2007. We first …

This study investigates whether corporate social responsibility (CSR) affects the financial
performance of the United States (US) companies. In particular, the impact of CSR on …

Purpose The purpose of this study is to investigate the effect of environmental performance
on the environmental disclosure level. Design/methodology/approach Carbon disclosure …

We examine relations between board size, managerial incentives and enterprise
performance in nonprofit organizations. We posit that a nonprofit's demand for directors …

Endowment payouts have become an increasingly important component of universities'
revenues in recent decades. We study how universities respond to financial shocks to …

I study the relationship between chief executive compensation, organizational performance,
and governance quality in large US nonprofits. Due in large part to the absence of …

Operating reserves allow nonprofit organizations to smooth out imbalances between
revenues and expenses, helping to maintain program output in the presence of fiscal …