Mary Fischer
The University of Texas at Tyler
Teresa Gordon
University of Idaho
Janet Greenlee
University of Dayton
Elizabeth Keating
Harvard University
Abstract: As events in the business sector have highlighted, companies can play by the rules and yet produce misleading financial statements. This study examines the discretion available to educational nonprofit organizations in reporting their operating results. The purpose of this study is to determine whether private colleges and universities choose to present an operating measure in their statement of activities and how this measure is computed. The information gathered in this study may help policymakers determine whether new accounting and reporting guidance is desirable.
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