Assessing Potential Accounting Manipulation: the Financial Characteristics of Charitable Organizations with Higher than Expected Program-Spending Ratios

By John M. Trussel. 2003

125 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Sociology and Political Science

View Paper: https://www.semanticscholar.org/paper/a990ff7533653b80d5a07fc0971edbcc48b052b7

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In Sociology and Political Science

1. Hannah S. Flint
2. Jared F. Egginton
3. Hui-chen Wang
4. Walter Mayer

Citations in the corpus

• Anatomy of the Nonprofit Starvation Cycle (2012, unknown): “Such competition, however, sharpens the incentive to cheat, as Trussel discovered when he noted that firms facing lower surplus or delayed revenue (indicators of a tight market) had a higher likelihood to misreport its expense ratios (Trussel, 2003).”
• The Impact of Revenue Diversification on Expected Revenue and Volatility for Nonprofit Organizations (2014, background): “Trussel (2003) and Krishnan, Yetman, and Yetman (2006) and others question the reliability of data from nonprofit organizations that are “potential accounting manipulators.””