search query: @author Sargeant, A. / total: 6
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Author: | Kähler, J. Sargeant, A. |
Title: | The size effect in the administration costs of charities |
Journal: | European Accounting Review
2002 : VOL. 11:2, p. 215-243 |
Index terms: | Charities Non-profit organizations Administration |
Language: | eng |
Abstract: | The authors develop an analysis, fitting different functional forms to the relationship between size and the ratio of administration costs to total expenditures.The authors show that an inverse function provides a simple, plausible and adequate representation of this relationship. They apply the estimated inverse function to derive a size-adjusted benchmark for the comparison of ACE ratios between charities. |
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