haku: @author Kähler, J. / yhteensä: 1
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| Tekijä: | Kähler, J. Sargeant, A. |
| Otsikko: | The size effect in the administration costs of charities |
| Lehti: | European Accounting Review
2002 : VOL. 11:2, p. 215-243 |
| Asiasana: | Charities Non-profit organizations Administration |
| Kieli: | eng |
| Tiivistelmä: | 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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