دانلود مقاله isi مدیریت افشای مالی در بخش غیرانتفاعی

دانلود مقاله isi مدیریت افشای مالی در بخش غیرانتفاعی

دانلود رایگان مقاله الزویر در مورد مدیریت افشای مالی در بخش غیرانتفاعی: چارچوبی برای تحقیقات گذشته و آینده (کلیک کنید)


 

توضیحات

وبسایت مکاله اقدام به ارائه پروژه ی ساینس دایرکت با فرمت pdf، از انتشارات الزویر برای رشته حسابداری، و با عنوان مدیریت افشای مالی در بخش غیرانتفاعی : چارچوبی برای تحقیقات گذشته و آینده، نموده است. 


مشخصات این مقاله :

عنوان مقاله :

Financial disclosure management in the nonprofit sector: A framework for past and future research

ترجمه فارسی عنوان :

مدیریت افشای مالی در بخش غیرانتفاعی: چارچوبی برای تحقیقات گذشته و آینده

سال انتشار : 2013

متعلق به مجله یا ژورنال : مجله ادبیات حسابداری (Journal of Accounting Literature)

فرمت: PDF

تعداد صفحات: 27

شماره پروژه: 5040


کلمات کلیدی :

Earnings management, Disclosure management, Nonprofit accounting

مدیریت درآمد، مدیریت افشا، حسابداری غیرانتفاعی


چکیده  :

Abstract

This paper provides a review and synthesis of past research regarding financial disclosure management by nongovernmental nonprofit organizations and suggests directions for future study. The primary purpose of this review is to summarize the evidence on financial disclosure management to help regulators and other stakeholders understand why, how, and to what extent nonprofits engage in this behavior. The paper begins by defining disclosure
management in nonprofit organizations and exploring the motiva- tions for why it might occur. Next is a survey of the nongovern- mental nonprofit financial reporting environment: objectives, common practices, and the informational needs of users of nonprofit financial reports. Research exploring the motives, methods, and consequences of disclosure management is summarized. The evidence suggests that nongovernmental nonprofit managers have
a variety of incentives to manage reported numbers and that they do in fact alter spending decisions, choose accounting methods, and design cost allocations to achieve certain performance benchmarks. Furthermore, this review sheds light on the consequences of disclosure management and what can or should be done to limit it.  2013 University of Florida, Fisher School of Accounting. Published by Elsevier Ltd. All rights reserved.


مقدمه این مقاله :

 Introduction

In this paper we review the scholarly research on financial disclosure management in the nonprofit sector.1 Recent financial scandals involving public charities, such as the National Capital Area United Way and the Red Cross, have shaken the public’s confidence in public charities and have resulted in serious decreases in donations to those organizations (Dimsdale, 2009; Rucker, 2007). These scandals have also shed light on the unique financial reporting environment of
nonprofit entities and how it creates incentives and opportunities for financial disclosure management, which in turn can lead to a misallocation of charitable donations and a failure to optimize philanthropic output. The primary purpose of this review is to summarize the evidence on financial disclosure management to help regulators and other stakeholders understand why, how, and to what extent nonprofits engage in this behavior. Furthermore, the review sheds light on the consequences of disclosure management and what can or should be done to limit it.
There is a large stream of research examining earnings management in the for-profit sector, where managers use judgment in financial reporting and in structuring transactions to alter financial reports either to mislead some stakeholders about the underlying economic performance of the company or to influence contractual outcomes that depend on reported accounting numbers (Healy & Wahlen, 1999). However, nonprofit entities differ from profit entities in ways that can affect reporting incentives and constraints. The objective of nonprofit management is not the maximization of shareholder wealth as it is for the typical profit-seeking firm. Nonprofits serve a different set of stakeholders and measure economic performance somewhat differently. Nonetheless, research shows that nonprofits, like for-profit firms, have both motives and opportunities to misreport financial information in order to mislead stakeholders or influence
contractual outcomes. Since nonprofit organizations do not focus on earnings or profits as such, we use the more general term ‘‘financial disclosure management’’ or simply ‘‘disclosure management’’ rather than ‘‘earnings management’’ to describe the opportunistic use of financial reporting and real-transaction management to affect stakeholders’ perceptions of firm performance.


 توجه :

– این مقاله به صورت کامل و با فرمت پی دی اف آماده خرید اینترنتی و دانلود آنی میباشد.

– سفارش ترجمه این مقاله


توضیحات بیشتر در مورد پروژه :

در این مقاله ارائه یک بررسی و سنتز تحقیقات گذشته در مورد مدیریت افشای مالی توسط سازمان های غیر انتفاعی غیر دولتی و دستورالعمل ها برای مطالعه آینده ارائه می شود. هدف اصلی از این بررسی خلاصه شواهد در مدیریت افشای مالی برای کمک به تنظیم کنندگان و سایر ذینفعان برای درک اینکه چرا، چگونه و چه حد سازمان های غیرانتفاعی درگیر در این رفتار هستند.


دانلود رایگان مقاله الزویر در مورد مدیریت افشای مالی در بخش غیرانتفاعی:  چارچوبی برای تحقیقات گذشته و آینده (کلیک کنید)


ثبت دیدگاه