Not-for-profit financial statements: data sources by state

Tammy R. Waymire and Jeffrey D. Mechanick

Chapter 22 in Research Handbook on Nonprofit Accounting, 2023, pp 422-427 from Edward Elgar Publishing

Abstract: Academic researchers make decisions about questions to study based on data availability. Due to its availability, IRS Form 990 has been extensively used in archival studies of not-for-profit financial reporting topics, although its primary purpose is to provide governance, rather than financial reporting, information. In this chapter, we provide an analysis of the financial statement data available by US state in an effort to spur use of the data to better address financial reporting questions, including those of interest to standard setters (see Chapter 21). Our analysis by state considers two types of requirements: (1) whether the state requires not-for-profit entities to have a financial statement audit, and (2) whether the state requires not-for-profit entities to file financial statement information to state regulatory agencies. These available data sources, including 24 states where both requirements are in place, should assist researchers in identifying and utilizing data better suited to addressing financial reporting research questions.

Keywords: Business and Management; Economics and Finance; Research Methods (search for similar items in EconPapers)
Date: 2023
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