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Choice of accounting method by not-for-profit institutions accounting for investments by colleges and universities

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  • Chase, Bruce W.
  • Coffman, Edward N.

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  • Chase, Bruce W. & Coffman, Edward N., 1994. "Choice of accounting method by not-for-profit institutions accounting for investments by colleges and universities," Journal of Accounting and Economics, Elsevier, vol. 18(2), pages 233-243, September.
    • Handle: RePEc:eee:jaecon:v:18:y:1994:i:2:p:233-243
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    Cited by:

    1. Marc Jegers, 2010. "The effect of board‐manager agency conflicts on non‐profit organisations’ earnings and cost allocation manipulations," Accounting and Business Research, Taylor & Francis Journals, vol. 40(5), pages 407-419.
    2. Makoto Kuroki & Akinobu Shuto, 2021. "Budget Ratcheting and Debtholders’ Monitoring: Evidence from Private Colleges and Universities," CARF F-Series CARF-F-512, Center for Advanced Research in Finance, Faculty of Economics, The University of Tokyo.
    3. Fields, Thomas D. & Lys, Thomas Z. & Vincent, Linda, 2001. "Empirical research on accounting choice," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 255-307, September.
    4. Hofmann, Mary Ann & McSwain, Dwayne, 2013. "Financial disclosure management in the nonprofit sector: A framework for past and future research," Journal of Accounting Literature, Elsevier, vol. 32(1), pages 61-87.

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