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1、Do Nonprofit Organizations Manage Earnings toward Zero Profit and Does Governmental Financing Play a Role?AbstractPrior research has documented earnings management in for-profit settings. Non-profit organizations are thought to pay less attention to the bottom line and earnings management research h
2、as therefore focused on the manipulation of expenses in order to improve efficiency ratios or taxable income, not reported earnings per se. Considering an institutional setting characterized by the absence of such ratios and the presence of important subsidies, management of the actual bottom line i
3、s analyzed in light of these subsidies. The results suggest that organizations drive their results toward zero profit, which is intensified by increased governmental funding when unmanaged results are positive. The relation between downward earnings management and the presence of subsidies is partic
4、ularly evident for organizations whose accumulated reserves are high. Copyright 2012 ASAC. Published by John Wiley & Sons, Ltd.待添加的隐藏文字内容3RsumLes recherches antrieures ont mis en vidence la gestion des rsultats dans les organismes but lucratif. Comme on postule que les organisations but non lucratif
5、 se proccupent moins du bnfice net, les recherches en gestion des rsultats se sont appesanties non pas sur les gains dclars proprement dits, mais plutt sur la manipulation des dpenses en vue damliorer les coefficients de rendement ou les revenus imposables. En sappuyant sur un cadre institutionnel c
6、aractris par labsence de tels coefficients et la prsence dimportantes subventions, la prsente tude analyse la gestion du bnfice net rel la lumire de ces subventions. Les rsultats indiquent que les organisations orientent leurs rsultats vers des profits nuls qui sont intensifis par un financement gou
7、vernemental accru en cas de rsultats positifs. La relation entre la gestion descendante des rsultats et la prsence des subventions est particulirement vidente dans les organisations dont les rserves accumules sont leves. Copyright 2011 ASAC. Published by John Wiley & Sons, Ltd.作者：Sandra Verbruggen,Johan Christiaens期刊：Can J Adm Sci2012,29 卷,第 3 期来源数据库：Wiley JournalDOI：10.1002/cjas.1219
