Michelle Yetman
Associate Professor of Management
Research Expertise: Accounting, financial reporting and valuation
Associate Professor Michelle Yetman’s research interests are in financial reporting quality, governance and taxation. She expands beyond the boundaries of the commonly investigated U.S. for-profit corporation by investigating international and nonprofit settings. Her research has been published in the Journal of Accounting Research, The Accounting Review, National Tax Journal, Management Science, Nonprofit and Voluntary Sector Quarterly, and the Journal of Accounting and Public Policy. She teaches the core MBA course in financial accounting, as well as an accounting for non-financial managers course in the Wine Executive Program.
Yetman received her Ph.D. from the University of North Carolina at Chapel Hil. She is a certified public accountant in Texas and is a member of the American Accounting Association.
Room 3408
The Effects of Governance on the Accuracy of Charitable Expenses Reported by Nonprofit Organizations
Contemporary Accounting Research, 2011
In this paper, Associate Professors Michelle and Robert Yetman examine the extent to which governance mechanisms affect the decision usefulness of nonprofit financial information as reported on the Internal Revenue Service Form 990 (hereafter IRS 990).
Michelle Yetman Awards
Institutional Drivers of Reporting Decisions in Nonprofit Hospitals
Journal of Accounting Research, 2011
This study by Associate Professor Michelle Yetman and co-author Ranjani Krishnan from the Broad School of Business at Michigan State University examines the influence of normative and regulative institutional factors on cost shifting by nonprofit hospitals in their publicly reported statements.
200A Financial Accounting
Introduces the concepts and objectives underlying the preparation of financial statements. Topics include understanding the accounting cycle, measurement and valuation problems associated with financial statement components, consideration of the usefulness of financial statements in the analysis of a corporation’s operations.
Challenging Conventional Wisdom on Charitable-Deduction Limits
As late as November 2009, President Obama’s proposal to limit tax breaks for charitable gifts and other itemized deductions to help pay for a health-care overhaul had gone nowhere in Congress, largely due to fears that limiting charitable tax deductions for wealthy people would dampen giving at a time when charities are under severe strain because of the recession.
Determinants of Nonprofits’ Taxable Activities
Journal of Accounting and Public Policy, 2009
Although “nonprofit” is often considered to be synonymous with “tax-exempt,” many nonprofit organizations earn revenues from unrelated taxable activities, and on average these taxable activities generate $1.5 million in revenues. Policymakers have expressed concern that the pursuit of unrelated taxable revenues can distract a nonprofit from its primary charitable mission.
Capital Gains Taxes, Pricing Spreads, and Arbitrage: Evidence from Cross‐Listed Firms in the U.S.
The Accounting Review, 2009
This study by Associate Professor Michelle Yetman and co-authors Jennifer Blouin and Luzi Hail from the University of Pennsylvania examines how shareholder‐level taxes affect the contemporaneous pricing of foreign firms’ U.S. cross‐listed and underlying home‐country securities surrounding the 1997 reduction in U.S. capital gains tax rates.
Calibrating the Reliability of Publicly Available Nonprofit Taxable Activity Disclosures: Comparing IRS 990 and IRS 990-T Data
Nonprofit and Voluntary Sector Quarterly, 2009
The topic of nonprofit commercialization has received increased attention from various groups including donors, regulators, and researchers. Perhaps the most commercial of all activities undertaken by nonprofits are those considered to be so far removed from an organization’s exempt mission that the Internal Revenue Services (IRS) considers them to be taxable.
Non-profits’ Financial Reports Benefit from Oversight
Assistant Professor Michelle Yetman presented two papers at the annual American Accounting Association meeting in Chicago last August. The first, “Effects of Governance on the Financial Reporting Quality of Nonprofit Organizations,” was co-authored with Professor Robert Yetman.