Robert J. Yetman

University of California, Davis - Graduate School of Management

One Shields Avenue

Davis, CA 95616

United States

  • University of California, Davis - Graduate School of Management

SCHOLARLY PAPERS

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Scholarly Papers (15)

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1.

Financial Disclosure Management by Nonprofit Organizations

Number of pages: 46 Posted: 30 Sep 2002
Ranjani Krishnan, Michelle Yetman and Robert J. Yetman
Michigan State University - Department of Accounting & Information Systems, University of California, Davis - Graduate School of Management and University of California, Davis - Graduate School of Management
Downloads 1,179 (16,922)
Citation 4

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nonprofit organizations, earnings management, disclosure, hospitals

2.

The Effects of Governance on the Accuracy of Charitable Expenses Reported by Nonprofit Organizations

Number of pages: 51 Posted: 15 Sep 2004 Last Revised: 17 Mar 2011
Robert J. Yetman and Michelle Yetman
University of California, Davis - Graduate School of Management and University of California, Davis - Graduate School of Management
Downloads 858 (27,001)
Citation 9

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nonprofits, corporate governance, financial reporting quality, charitable expenses, regulation, newly redesigned IRS form 990

3.

Constraining Managers Without Owners: Governance of the Not-for-Profit Enterprise

Downloads 733 ( 33,549)
Citation 9

Constraining Managers Without Owners: Governance of the Not-for-Profit Enterprise

Number of pages: 47 Posted: 05 Feb 2005
Mihir A. Desai and Robert J. Yetman
Harvard Business School - Finance Unit and University of California, Davis - Graduate School of Management
Downloads 667 (37,520)
Citation 10

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Not-for-Profits, corporate governance, social insurance

Constraining Managers Without Owners: Governance of the Not-for-Profit Enterprise

NBER Working Paper No. w11140
Number of pages: 40 Posted: 16 Mar 2005
Mihir A. Desai and Robert J. Yetman
Harvard Business School - Finance Unit and University of California, Davis - Graduate School of Management
Downloads 66 (344,157)
Citation 2

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4.

Expense Misreporting in Nonprofit Organizations

Downloads 555 ( 48,569)

Expense Misreporting in Nonprofit Organizations

Number of pages: 45 Posted: 15 Sep 2004
Ranjani Krishnan, Michelle Yetman and Robert J. Yetman
Michigan State University - Department of Accounting & Information Systems, University of California, Davis - Graduate School of Management and University of California, Davis - Graduate School of Management
Downloads 555 (47,964)
Citation 21

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Nonprofit organizations cost shifting, agency problems

Expense Misreporting in Nonprofit Organizations

Accounting Review, Vol. 81, No. 2, 2006
Posted: 07 May 2008
Ranjani Krishnan, Michelle Yetman and Robert J. Yetman
Michigan State University - Department of Accounting & Information Systems, University of California, Davis - Graduate School of Management and University of California, Davis - Graduate School of Management

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Nonprofit organizations cost shifting, agency problems

5.

Taxable Income Management by Nonprofit Organizations

Number of pages: 43 Posted: 26 Dec 2001
Robert J. Yetman and Thomas C. Omer
University of California, Davis - Graduate School of Management and University of Nebraska at Lincoln - School of Accountancy
Downloads 382 (76,757)

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Tax compliance; Nonprofit organizations

6.

The Effects of Cost Structures and Organizational Characteristics on Nonprofit's Tax-Motivated Expense Reallocations

Number of pages: 24 Posted: 14 May 2001
Robert J. Yetman
University of California, Davis - Graduate School of Management
Downloads 284 (106,985)

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Nonprofit organizations, Cost allocations, Tax behavior

7.

Determinants of Nonprofits' Taxable Activities

UC Davis Graduate School of Management Research
Number of pages: 29 Posted: 12 Feb 2001 Last Revised: 30 Jan 2014
Robert J. Yetman and Michelle Yetman
University of California, Davis - Graduate School of Management and University of California, Davis - Graduate School of Management
Downloads 261 (116,924)
Citation 1

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8.

Prudent Stewards or Pyramid Builders? Distribution Policies of Private Foundations

Tuck School of Business Working Paper No. 02-18
Number of pages: 30 Posted: 14 Sep 2002
Richard C. Sansing and Robert J. Yetman
Tuck School of Business at Dartmouth and University of California, Davis - Graduate School of Management
Downloads 246 (124,275)
Citation 2

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Private Foundations, Non-profit Organizations, Payout, Minimum Distribution Requirement

9.

Tax-Motivated Cost-Shifting by Tax-Exempt Organizations

Number of pages: 35 Posted: 22 Jun 2000
Robert J. Yetman
University of California, Davis - Graduate School of Management
Downloads 219 (139,445)
Citation 1

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Cost Shifting, Not-for-Profits, Tax Compliance, Cost Allocation

10.

The Effect of Nonprofits' Taxable Activities on the Supply of Private Donations

Downloads 203 (149,657)
Citation 4

The Effect of Nonprofits' Taxable Activities on the Supply of Private Donations

Number of pages: 29 Posted: 05 Feb 2002
Robert J. Yetman and Michelle Yetman
University of California, Davis - Graduate School of Management and University of California, Davis - Graduate School of Management
Downloads 203 (149,450)
Citation 4

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nonprofits, donations, crowding-out

The Effect of Nonprofits' Taxable Activities on the Supply of Private Donations

National Tax Journal, Vol. 56, No. 1, 2003
Posted: 07 May 2008
Robert J. Yetman and Michelle Yetman
University of California, Davis - Graduate School of Management and University of California, Davis - Graduate School of Management

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nonprofits, donations, crowding-out

The Effect of Nonprofits' Taxable Activities on the Supply of Private Donations

National Tax Journal, Vol. 56, No. 1, Part 2, pp. 243-258, March 2003
Posted: 20 Sep 2003
Robert J. Yetman and Michelle Yetman
University of California, Davis - Graduate School of Management and University of California, Davis - Graduate School of Management

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nonprofits, donations, crowding-out

11.

How Does the Incentive Effect of the Charitable Deduction Vary Across Charities?

Accounting Review, May 2013, Volume 88, No. 3, Forthcoming
Posted: 16 Jul 2009 Last Revised: 22 Mar 2013
Robert J. Yetman and Michelle Yetman
University of California, Davis - Graduate School of Management and University of California, Davis - Graduate School of Management

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tax incentives, charitable deduction, nonprofit organizations, charities

12.

Do Donors Discount Low Quality Accounting Information?

Accounting Review, May 2013, Volume 88, No. 3, Forthcoming
Posted: 16 Sep 2008 Last Revised: 22 Mar 2013
Michelle Yetman and Robert J. Yetman
University of California, Davis - Graduate School of Management and University of California, Davis - Graduate School of Management

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nonprofit organizations, program ratios, fundraising expenses, IRS 990, Taxpayer Bill of Rights 2, financial reporting quality, regulation, cost shifting, agency problems, donor sophistication

13.

Why do Nonprofits Have Taxable Subsidiaries?

Posted: 11 Sep 2008
Robert J. Yetman and Michelle Yetman
University of California, Davis - Graduate School of Management and University of California, Davis - Graduate School of Management

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nonprofit organizations, unrelated business income, taxable subsidiaries, tax planning

14.

Calibrating the Reliability of Publicly Available Nonprofit Taxable Activity Disclosures: Comparing IRS 990 and IRS 990-T Data

Nonprofit and Voluntary Sector Quarterly, March 25, 2008
Posted: 07 May 2008
Brad A. Badertscher, Michelle Yetman and Robert J. Yetman
University of Notre Dame, University of California, Davis - Graduate School of Management and University of California, Davis - Graduate School of Management

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nonprofit commercialization; unrelated business activities; IRS 990; IRS

15.

Tax-Motivated Expense Allocations by Nonprofit Organizations

Accounting Review, Vol. 76, July 2001
Posted: 11 Feb 2002
Robert J. Yetman
University of California, Davis - Graduate School of Management

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