Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/323997 
Year of Publication: 
2014
Citation: 
[Journal:] Nonprofit and Voluntary Sector Quarterly [ISSN:] 1552-7395 [Volume:] 43 [Issue:] 4 [Publisher:] Sage [Place:] Thousand Oaks, CA [Year:] 2014 [Pages:] 652-671
Publisher: 
Sage, Thousand Oaks, CA
Abstract: 
This study uses data from the microfinance industry to analyze differences in earnings quality between for-profit and nonprofit organizations. The two sets of organizations differ with respect to both governance mechanisms and managerial incentives, and little research has been conducted to investigate how such differences affect the quality of financial reporting. Overall, we find little evidence of differences in earnings quality between our two samples in the aggregate. We do, however, observe significant differences among the types of nonprofit organizations; this finding suggests that the concept of a “nonprofit level of earnings quality” is ill defined.
Published Version’s DOI: 
Document Type: 
Article
Document Version: 
Accepted Manuscript (Postprint)
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