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

Leif Beisland and Roy Mersland ()
Additional contact information
Roy Mersland: UIA - University of Agder

Post-Print from HAL

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.

Keywords: Microfinance; Disability; Uganda; Hindering mechanisms; Income characteristics; Microfinance Disability Uganda Hindering mechanisms Income characteristics (search for similar items in EconPapers)
Date: 2014
Note: View the original document on HAL open archive server: https://hal.science/hal-05220868v1
References: Add references at CitEc
Citations:

Published in Nonprofit and Voluntary Sector Quarterly, 2014, 43 (4), pp.652-671. ⟨10.1177/0899764013478491⟩

Downloads: (external link)
https://hal.science/hal-05220868v1/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05220868

DOI: 10.1177/0899764013478491

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().