Choice of accounting method by not-for-profit institutions accounting for investments by colleges and universities
Choice of accounting method by not-for-profit institutions accounting for investments by colleges and universities
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非营利机构核算高校投资会计方法的选择
DOI：
10.1016/0165-4101(94)00360-2
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发表时间：
1994
影响因子：
5.9
通讯作者：
Edward N. Coffman
中科院分区：
文献类型：
--
作者：
Bruce W. Chase;Edward N. Coffman
本研究对高校投资会计方法的选择与机构类型、捐赠规模与收益、债务等因素之间的关系进行了初步的实证研究。由于这些机构使用基金会计，因此可以合理地将投资会计方法选择的影响与其他会计决策隔离开来。结果表明，投资会计方法的选择受机构类型、捐赠规模和收益的影响，而不受债务契约的影响。
This study reports a preliminary empirical investigation into the relation between the choice of investment accounting method used by colleges and universities and factors such as type of institution, endowment size and returns, and debt. Because these institutions use fund accounting, the effects of the choice of investment accounting method can reasonably be isolated from other accounting decisions. The results indicate that the selection of investment accounting method is influenced by type of institution, endowment size and returns, but not by debt covenants.