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https://biblioteca-repositorio.clacso.edu.ar/handle/CLACSO/50483Registro completo de metadatos
| Campo DC | Valor | Lengua/Idioma |
|---|---|---|
| dc.creator | Luz I. Gracia Morales | - |
| dc.creator | José Noel Caraballo | - |
| dc.date | 2014 | - |
| dc.date.accessioned | 2022-03-17T18:05:00Z | - |
| dc.date.available | 2022-03-17T18:05:00Z | - |
| dc.identifier | http://www.redalyc.org/articulo.oa?id=63131784001 | - |
| dc.identifier.uri | http://biblioteca-repositorio.clacso.edu.ar/handle/CLACSO/50483 | - |
| dc.description | Nonprofit organizations (NPOs) with federal income tax exemption must file the 990 Form and answer questions about corporate governance. In this study, a logistic regression analysis was performed using the data reported in the 990 Form to examine the relation between the variables of the element of opportunity and NPOs with questionable zero administrative and fundraising expenses. The regression did not find a relation between them. However, a relation was found between one of the element of opportunity variables, the whistleblower policy, and the efficiency measure of a program expense ratio greater that 65%. | - |
| dc.format | application/pdf | - |
| dc.language | en | - |
| dc.publisher | Centro de Investigaciones Comerciales e Iniciativas Académicas | - |
| dc.relation | http://www.redalyc.org/revista.oa?id=631 | - |
| dc.rights | Forum Empresarial | - |
| dc.source | Forum Empresarial (Puerto Rico) Num.1 Vol.19 | - |
| dc.subject | Administración y Contabilidad | - |
| dc.subject | Nonprofit organizations | - |
| dc.subject | earning management | - |
| dc.subject | fraud | - |
| dc.subject | Form 990 | - |
| dc.title | The element of opportunity to commit fraud in nonprofit organizations that inform zero fundraising and administrative expenses | - |
| dc.type | artículo científico | - |
| Aparece en las colecciones: | Facultad de Administración de Empresas (AACSB Accredited) - EGAE - Cosecha | |
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