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Earnings Quality in Nonprofit Versus For-Profit Organizations : Evidence From the Microfinance Industry

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  • Leif Atle Beisland
  • Roy Mersland

    (UIA - University of Agder)

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.

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  • Leif Atle Beisland & Roy Mersland, 2014. "Earnings Quality in Nonprofit Versus For-Profit Organizations : Evidence From the Microfinance Industry," Post-Print hal-05220868, HAL.
    • Handle: RePEc:hal:journl:hal-05220868
    DOI: 10.1177/0899764013478491
    Note: View the original document on HAL open archive server: https://hal.science/hal-05220868v1
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