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Earnings Management in the Charitable Sector: A Canadian Study

Canadian journal of nonprofit and social economy research, 2023-04, Vol.14 (1), p.1-20 [Peer Reviewed Journal]

2023. This work is published under https://creativecommons.org/licenses/by-nc-nd/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1920-9355 ;EISSN: 1920-9355 ;DOI: 10.29173/cjnser587

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  • Title:
    Earnings Management in the Charitable Sector: A Canadian Study
  • Author: Cyr, Dominic ; Landry, Suzanne ; Fortin, Anne
  • Subjects: Annual reports ; Charities ; charities, earnings management, government grants, leverage, public benefit ; Earnings management ; Executive compensation ; Financial analysis ; GDP ; Government aid ; Government grants ; Gross Domestic Product ; Income Tax Act-Canada ; Income taxes ; Nonprofit hospitals ; Nonprofit organizations ; Profits ; Regression analysis
  • Is Part Of: Canadian journal of nonprofit and social economy research, 2023-04, Vol.14 (1), p.1-20
  • Description: This article examines whether charitable organizations use discretionary accruals to manage their surplus or deficit. Linear regression was used to analyze the financial data of a broad sample of Canadian charitable organizations. Results showed that discretionary accruals were used to manage these income figures. This approach is compounded by the magnitude of grants, public benefit, and leverage. The results hold whether the charity anticipates a surplus or a deficit, but not if it displays a high level of public benefit. In that case, charities with an anticipated surplus increase their use of discretionary accruals to decrease earnings, whereas charities that anticipate a deficit are not inclined to manage their deficit toward zero. This study complements prior literature on nonprofits and shows that even though tax laws differ among countries, charity managers in various contexts are motivated to manage earnings and are influenced by various factors in doing so.
  • Publisher: Calgary: Association for Nonprofit and Social Economy Research
  • Language: English
  • Identifier: ISSN: 1920-9355
    EISSN: 1920-9355
    DOI: 10.29173/cjnser587
  • Source: AUTh Library subscriptions: ProQuest Central
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