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Too often, the board of a nonprofit organization is little more than a collection of high-powered people engaged in low-level activities. But that can change, the authors say, if trustees are willing to discover and take on the new work of the board. When they perform the new work, a board's members can significantly advance the institution's mission and long-term welfare. Doing the new work requires a board to engage in new practices. First, the board must go beyond rubber-stamping management's proposals and find out what issues really matter to the institution. It can do that by making the CEO paint the big picture of the organization's strategic concerns, by understanding key stakeholders, by consulting experts, and by deciding what needs to be measured in order to judge the institution's performance. Second, a board doing the new work must take action: the board must not only set policy but also work with management to implement it. Third, the board must go beyond strictly functional organization: the new work requires flexibility and encourages ad hoc arrangements. Finally, board meetings--where boards underperform most visibly--should be driven by goals, not by processes. The authors give many examples of boards that have successfully embraced the new work. The stakes are high: if boards demonstrate that they can change effectively, the professional staff at the institutions they serve just may follow suit. 相似文献
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在美国,预付费产品正在源源不断地流向市场,并且产生了预付费产品过剩的问题。这些产品中有许多具有很容易识别的应用;也有一些则更需要宣传和讲解它的应用,因为该类产品的应用就消费而言,需要通过学习才会使用。毫无疑义,预付费长途电话卡就是流传最广泛和消费最熟悉的产品。 相似文献
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Using a sample of 319 Taiwan's nonprofit hospital-years over the period of 2005–2010, we uncover evidence that nonprofit hospitals engage in real activity manipulation to meet earnings benchmarks through both core operating- and non-revenue-generating- expenditures. More importantly, we provide novel insight into the role of organizational forms in real earnings management for the nonprofit hospital sector. While private hospitals manipulate expenditures significantly upward or downward to achieve specific net income benchmarks, public hospitals, which are characterized by weaker financial incentives, manipulate earnings less extensively. We further find that, among private hospitals, real activity management is more pronounced in the non-religious group, suggesting that entity-level religiosity is likely to deter undesirable behavior. 相似文献
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《Journal of Accounting and Public Policy》2020,39(4):106737
We document perquisite use in the nonprofit sector, the determinants of that use, and the ensuing consequences. Relative to the for-profit sector, the nonprofit sector is characterized by a lack of residual ownership rights and less detailed disclosure requirements, factors that have the potential to influence this piece of the compensation package. Using a sample of over 126,000 organization-year observations from 2008 to 2018, we document that approximately 24% of organizations report providing one or more of their executives with perquisites. We find that perks are more likely in larger nonprofits with excess endowments and fewer governance policies, and less likely at organizations with more outside monitors. We also find that perk disclosure has a negative impact on future donations. However, when we decompose our analysis by type of perk, we find evidence that some perks have a positive effect on future donations. Our results are robust to a variety of alternative formulations and provide useful insights for nonprofit regulators, boards, and donors. 相似文献
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Andrew Gross Daniel Gordon Neely 《Advances in accounting, incorporating advances in international accounting》2014
The purpose of this paper is to examine whether the preparer of the Form 990 influences the Form 990 reporting quality. Currently, the Form 990 is the only widely available source of governance and financial information for nonprofit organizations. The leading rater of nonprofit organizations, Charity Navigator, relies primarily on information from the Form 990 in developing their ratings. We identify misreporting by utilizing five measures of reporting quality. We find organizations that hire an outside accounting firm to prepare the Form 990 report higher quality financial information than organizations that choose to prepare the Form 990 in house. Interestingly, the size of the accounting firm is not associated with the quality of Form 990 reporting with the exception that paid preparers who are sole proprietors are more likely to misreport. Further exploration reveals that paid preparers who file more returns are less likely to misreport indicating that specialization is associated with more accurate reporting on Form 990. Our study contributes to the literature by using multiple reporting measures to examine the impact of paid preparers on the reporting quality of 990s. Furthermore, our study is the first to consider how specialization affects the accuracy of 990 returns. 相似文献
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在以"依法治国与资产管理市场改革"为主题的中国财富管理50人论坛第三届年会上,交通银行资产管理中心总裁马续田指出,中国资产管理与全球领先水平差距巨大,必须抓住人民币国际化等历史机遇,稳步迈向国际化、全球化。他说中国资管行业遥望全球巨人中国国内银行理财的发展速度是非常快的,十年时间从零到15万亿人民币,平均每年增长40%。但是与全球的资产管理巨人相比,还有非常大的差距。通过以下几个指标可以看出来。一是AUM的规模。目前中国国内银行最大的资产管理规模两万多亿人民币,相当于三千多亿美元。全球主 相似文献
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无意中驻留10年后却在异国做官 项汉平先生是浙江青田县人,在欧洲从事餐饮业的华人中,80%是青田县人.比如,西班牙的马德里是华人最多的地方,其中青田人最多,当地的警察不会讲普通话,但会讲青田话. 相似文献
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This article studies provision of charity care by private, nonprofit hospitals. We demonstrate that in the absence of large positive income effects on charity care supply, convex preferences for the nonprofit hospital imply crowding out by other private or government hospitals. Extending our model to include impure altruism (rivalry) provides a possible explanation for the previously reported empirical result that both crowding out and income effects on indigent care supply are often weak or insignificant. Empirical analysis of data for hospitals in Maryland provides evidence of rivalry on the supply of charity care. 相似文献
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This paper provides an empirical analysis of the impact of taxes other than profit taxes on both investment and location decisions
of multinationals. Besides effects of corporate income taxes, the results confirm significant adverse effects of nonprofit
taxes such as property taxes, sales taxes and VAT, and import duties on the level of FDI. However, once country-specific fixed
effects are included, most of the effects of nonprofit taxes vanish. This is supported by the analysis of location decisions,
where taxes other than corporate income taxes are not found to exert any adverse effects on the location probability in a
setting with country-specific fixed effects.
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The Whip Cancer Walk case is designed for students currently learning about nonprofit accounting. Based on a real scenario, you are introduced to an organization that reports only the net proceeds from a series of fundraising walks, instead of both the funds raised and the related costs. The case explores the applicable accounting standards and asks you to consider the appropriate accounting treatment. In this case, you will be asked to consider how the accounting treatment of the walks affects the reported financial numbers, and as a result the rating received from Charity Navigator and the ability to pass the Better Business Bureau’s standards for accountability. 相似文献
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Harold S. Backer 《Futures》1984,16(4):408-417
Futures research has a vital and practical contribution to make to the business world, to the improvement of marketing strategy. However, futures researchers need to have increased experience in a business environment to be fully aware of the multiplicity of factors to be considered in formulating a plan for marketing strategy and forecasting business events. Ultimately the futurists' greatest contribution is not one of accurate prediction but of orchestration and coordination of ideas from disparate sources. 相似文献
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编者按: 教育是根本,这句老话都不知道被说了多少遍.可是,除了大会小会作报告时想起它,真有几个"父母官"当真过、动脑筋过?如今外资进来了,我们才有所悟了.我们终会为过去的"只打雷不下雨"而付出代价.金融业概莫能外.人才的捉襟见肘使我们要重拾这个老问题.本刊特约记者日前采访了我国几所大学的负责人,请他们就中国金融人才教育问题坦诚相见. 相似文献