Earnings Management in the Charitable Sector: A Canadian Study
This article examines whether charitable organizations use discretionary accruals to manage their surplus or deficit. Linear regression was used to analyze the financial data of a broad sample of Canadian charitable organizations. Results showed that discretionary accruals were used to manage these...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Canadian Centre for Studies in Publishing
2023-04-01
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| Series: | Canadian Journal of Nonprofit and Social Economy Research |
| Subjects: | |
| Online Access: | https://anserj.ca/index.php/cjnser/article/view/587 |