Earnings management by non-profit organisations: evidence from UK charities

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Earnings management by non-profit organisations: evidence from UK charities

Informed by stakeholder theory and resource dependence theory, this paper investigates whether United Kingdom (UK) charities are engaged in earnings management practices. Based on a sample of 1414 charities over a five-year period (2008–2012) this study firstly finds that UK charities use discretion...

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Bibliographic Details
Main Authors:	Nguyen, Tam, Soobaroyen, Teerooven
Format:	Article
Published:	Wiley 2018
Subjects:	earnings management; non-profit organisations; charities; leverage; stakeholder theory; resource dependence theory
Online Access:	https://eprints.nottingham.ac.uk/50295/

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