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

Leif Atle Beisland and Roy Mersland

EconStor Open Access Articles and Book Chapters, 2014, vol. 43, issue 4, 652-671

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.

Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:zbw:espost:323997

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