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- W1836538415 abstract "Prior research has documented earnings management in for-profit settings. Non-profit organizations are thought to pay less attention to the bottom line and earnings management research has therefore focused on the manipulation of expenses in order to improve efficiency ratios or taxable income, not reported earnings per se. Considering an institutional setting characterized by the absence of such ratios and the presence of important subsidies, management of the actual bottom line is analyzed in light of these subsidies. The results suggest that organizations drive their results toward zero profit, which is intensified by increased governmental funding when unmanaged results are positive. The relation between downward earnings management and the presence of subsidies is particularly evident for organizations whose accumulated reserves are high. Copyright © 2012 ASAC. Published by John Wiley & Sons, Ltd. Les recherches antérieures ont mis en évidence la gestion des résultats dans les organismes à but lucratif. Comme on postule que les organisations à but non lucratif se préoccupent moins du bénéfice net, les recherches en gestion des résultats se sont appesanties non pas sur les gains déclarés proprement dits, mais plutôt sur la manipulation des dépenses en vue d'améliorer les coefficients de rendement ou les revenus imposables. En s'appuyant sur un cadre institutionnel caractérisé par l'absence de tels coefficients et la présence d'importantes subventions, la présente étude analyse la gestion du bénéfice net réel à la lumière de ces subventions. Les résultats indiquent que les organisations orientent leurs résultats vers des profits nuls qui sont intensifiés par un financement gouvernemental accru en cas de résultats positifs. La relation entre la gestion descendante des résultats et la présence des subventions est particulièrement évidente dans les organisations dont les réserves accumulées sont élevées. Copyright © 2011 ASAC. Published by John Wiley & Sons, Ltd." @default.
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- W1836538415 date "2012-05-31" @default.
- W1836538415 modified "2023-10-16" @default.
- W1836538415 title "Do Non-profit Organizations Manage Earnings toward Zero Profit and Does Governmental Financing Play a Role?" @default.
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- W1836538415 doi "https://doi.org/10.1002/cjas.1219" @default.
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