Kahler, Jurgen; Sargeant, Adrian - In: European Accounting Review 11 (2002) 2, pp. 215-243
There has been considerable interest of late in the issue of the efficiency of voluntary organizations with authors such as Wise (1997) and Hyndman and McKillop (1999) noting appreciable economies of scale across the size categories investigated. In this article we develop this analysis, fitting...