Managing Government Commissioning and Philanthropic Expectations: Earnings Management in Australian Nonprofit Disability Service Providers

David Gilchrist, Dane Etheridge, Frank Liu

Research output: Contribution to journalArticlepeer-review

Abstract

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.
Original languageEnglish
JournalJournal of Accounting Literature
DOIs
Publication statusE-pub ahead of print - 26 May 2023

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