TY - JOUR
T1 - Managing Government Commissioning and Philanthropic Expectations
T2 - Earnings Management in Australian Nonprofit Disability Service Providers
AU - Gilchrist, David
AU - Etheridge, Dane
AU - Liu, Frank
PY - 2023/5/26
Y1 - 2023/5/26
N2 - The purpose of this study is to investigate the prevalence of earnings management in the Australian not-for-profit (NFP) disability service providers sector, as well as to understand the motivations for and implications of such practices. This research is important for stakeholders, such as members and funders, as well as the broader Australian community, considering the significant financial resources allocated to these organizations from the public purse.
AB - The purpose of this study is to investigate the prevalence of earnings management in the Australian not-for-profit (NFP) disability service providers sector, as well as to understand the motivations for and implications of such practices. This research is important for stakeholders, such as members and funders, as well as the broader Australian community, considering the significant financial resources allocated to these organizations from the public purse.
UR - https://www.webofscience.com/wos/woscc/full-record/WOS:000993903700001
U2 - 10.1108/JAL-05-2023-0073
DO - 10.1108/JAL-05-2023-0073
M3 - Article
SN - 0737-4607
JO - Journal of Accounting Literature
JF - Journal of Accounting Literature
ER -