Cyr et al., 2023 - Google Patents

Earnings Management in the Charitable Sector: A Canadian Study

Cyr et al., 2023

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Document ID
11733476941700436191
Author
Cyr D
Landry S
Fortin A
et al.
Publication year
Publication venue
Canadian Journal of Nonprofit and Social Economy Research

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Snippet

This article examines whether charitable organizations use discretionary accruals to manage their surplus or de fi cit. Linear regression was used to analyze the fi nancial data of a broad sample of Canadian charitable organizations. Results showed that discretionary …
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