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

15

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6,145

TOTAL CITATIONS
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Top 20,655

in Total Papers Citations

96

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 1,337 (32,679)
Citation 10

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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 1,328 (33,030)
Citation 17

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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 847 (62,587)
Citation 19

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 743 (73,316)
Citation 13

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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 Last Revised: 11 Dec 2022
Mihir A. Desai and Robert J. Yetman
Harvard Business School - Finance Unit and University of California, Davis - Graduate School of Management
Downloads 104 (565,884)
Citation 6

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4.

Expense Misreporting in Nonprofit Organizations

Downloads 700 (80,428)
Citation 38

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 700 (79,252)
Citation 38

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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 432 (146,280)

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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 368 (175,454)

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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 304 (215,882)
Citation 3

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8.

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 301 (218,145)
Citation 1

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

9.

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
Dartmouth College - Tuck School of Business and University of California, Davis - Graduate School of Management
Downloads 289 (227,802)
Citation 3

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

10.

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

Downloads 239 (277,145)
Citation 5

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 239 (275,494)
Citation 5

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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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