Research

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).

Nonprofit organizations are bestowed with a variety of tax benefits such as income, property, and sales tax exemptions. In addition, donors to many types of nonprofits can reduce their taxable income by the amounts of their donations. In exchange for these substantial benefits, nonprofit organizations are accountable to the public, who are, in effect, financing these tax benefits. As part of this accountability, nonprofits are required to make their financial information available to the public via the IRS 990.

The primary purpose of this paper is to advance this literature by examining the extent to which existing nonprofit governance mechanisms mitigate the tendency for nonprofits to overstate their charitable ratios. Although a substantial body of accounting literature examines the relationship between governance and reporting quality in the for-profit setting, there is little evidence on the effects of governance on nonprofit reporting despite nonprofits’ significant role in the economy.

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News Release

UC Davis Graduate School of Management partners with Lawrence Livermore and Sandia National Labs to drive technologies from lab to market

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(Davis, Calif.) – With a joint goal of speeding the transfer of new technologies from the laboratory to the commercial marketplace, the UC Davis Graduate School of Management, Lawrence Livermore National Laboratory and Sandia National Laboratories have announced a new partnership for researchers to develop their entrepreneurial skills.

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Vickie Sherman MBA 13 Finds Her Passion, Her Career—and Herself

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What opportunities, decisions, events have shaped your professional life?

My career path has been a climb across a jungle gym rather than a tangent up a corporate ladder. As a child, I used to thumb through the three-inch JCPenney catalogue, picking out the professional women who I would grow to be. I wanted to rule the world from a corner office in a suit and heels. I wanted to shed my humble origins and become Corporate Barbie.

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MBA Student Consultants Make an IMPACT
Projects Put Business Needs Front and Center

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Agilent Technologies’ Electronic Measurement Group is a $3.6 billion business that over the past decade has seen a dramatic shift in its customer base from U.S., and Western European customers to predominantly Asia-based customers. Today, the majority of the division’s revenues are generated outside of the U.S., with an increasing concentration in China.

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UC Davis Part-Time MBA in Top 8%, Full-Time MBA in Top 9%
U.S. News & World Report’s latest rankings: This marks the 19th consecutive year our MBA program has been ranked among the best in the nation.

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(Davis, CA) — The UC Davis Graduate School of Management’s full-time MBA program has been ranked among the top six percent of AACSB International-accredited programs nationwide, according to U.S. News & World Report’s latest graduate business school rankings released today.