Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
10489847 | Research in Accounting Regulation | 2013 | 12 Pages |
Abstract
Second, the economic effect of SFAS No. 116 is considered by examining, for charities affected by adoption, whether cash contributions decline in post-adoption periods, whether fundraising increases, and whether reliance on cash contributions decreases in post-adoption periods. Results indicate that cash contributions decrease, that fundraising increases, and that reliance on cash contributions decreases for these organizations.
Keywords
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Patricia L.D. Derrick,