Accruals management to avoid the current ratio falling below one : an empirical analysis among nonprofits
Lode Lancksweerdt, Tom Van Caneghem, and Anne-Mie Reheul
| Year of publication: |
2021
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|---|---|
| Authors: | Lancksweerdt, Lode ; Van Caneghem, Tom ; Reheul, Anne-Mie |
| Published in: |
Nonprofit and voluntary sector quarterly : journal of the Association for Research on Nonprofit Organizations and Voluntary Action. - London [u.a.] : Sage Publ., ISSN 1552-7395, ZDB-ID 2029449-9. - Vol. 50.2021, 3, p. 578-597
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| Subject: | benchmark beating | financial disclosure management | financial reporting quality | reference point | working capital | Bilanzpolitik | Accounting policy | Benchmarking | Unternehmenspublizität | Corporate disclosure | Rechnungswesen | Accounting | Nonprofit-Organisation | Nonprofit organization | Rückstellung | Accrual | Nettoumlaufvermögen | Working capital | Betriebliche Finanzwirtschaft | Managerial finance |
Online Resource