Michelle Yetman

University of California, Davis - Graduate School of Management

Assistant Professor of Management

128 AOB IV

One Shields Avenue

Davis, CA 95616

United States

  • University of California, Davis - Graduate School of Management

    • Email
    • Tel: 530-754-7808
    • Fax: 530-752-2924
SCHOLARLY PAPERS

21

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126

CROSSREF CITATIONS

54

Scholarly Papers (21)

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1.

Volume and Price Patterns Around a Stock's 52-Week Highs and Lows: Theory and Evidence

Downloads 3,829 ( 5,646)

Volume and Price Patterns Around a Stock's 52-Week Highs and Lows: Theory and Evidence

Number of pages: 32 Posted: 08 Jan 2003 Last Revised: 19 Sep 2012
Steven J. Huddart, Mark H. Lang and Michelle Yetman
Pennsylvania State University, University Park - Department of Accounting, University of North Carolina at Chapel Hill and University of California, Davis - Graduate School of Management
Downloads 3,829 (5,532)
Citation 21

Abstract:

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decision analysis, prospect theory, value function, reference point, behavioral finance

Volume and Price Patterns Around a Stock's 52-Week Highs and Lows: Theory and Evidence

Management Science, Forthcoming
Posted: 11 Sep 2008 Last Revised: 19 Sep 2012
Steven J. Huddart, Mark H. Lang and Michelle Yetman
Pennsylvania State University, University Park - Department of Accounting, University of North Carolina at Chapel Hill and University of California, Davis - Graduate School of Management

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decision analysis, prospect theory, value function, reference point, behavioral finance

2.

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 1,316 (30,305)
Citation 10

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nonprofit organizations, earnings management, disclosure, hospitals

3.

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 1,276 (31,691)
Citation 17

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

4.

How Representative are Cross-Listed Firms? An Analysis of Firm and Accounting Quality

Number of pages: 36 Posted: 13 Aug 2001
Mark H. Lang, Jana Smith Raedy and Michelle Yetman
University of North Carolina at Chapel Hill, University of North Carolina at Chapel Hill and University of California, Davis - Graduate School of Management
Downloads 1,229 (33,439)
Citation 13

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International accounting; Earnings management

5.

Accounting-Based Value Metrics and the Informational Efficiency of IPO Early Market Prices

Number of pages: 47 Posted: 15 Jan 2002
Michelle Yetman
University of California, Davis - Graduate School of Management
Downloads 778 (63,337)
Citation 4

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Market efficiency, IPOs, Initial public offering, Investor sentiment, Accounting-based valuation, Market-based multiples, IPO long-run underperformance, IPO underpricing

6.

The Effect of Nonprofit Governance on Donations: Evidence from the Revised Form 990

Harris, E., Petrovits, C., and Yetman, M. H. (2015). The effect of nonprofit governance on donations: Evidence from the revised form 990. The Accounting Review 90(2): 579-610.
Number of pages: 47 Posted: 30 Sep 2012 Last Revised: 29 May 2015
Erica Harris, Christine Petrovits and Michelle Yetman
Rutgers, The State University of New Jersey - Rutgers University, Camden, College of William and Mary - Mason School of Business and University of California, Davis - Graduate School of Management
Downloads 683 (74,990)
Citation 13

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nonprofit, corporate governance, disclosure, IRS Form 990, donations

7.

Expense Misreporting in Nonprofit Organizations

Downloads 651 (79,666)
Citation 37

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 651 (78,613)
Citation 37

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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

8.

Capital Gains Taxes, Pricing Spreads and Arbitrage: Evidence from Cross-Listed Firms in the U.S.

Downloads 616 (85,320)

Capital Gains Taxes, Pricing Spreads and Arbitrage: Evidence from Cross-Listed Firms in the U.S.

AFA 2006 Boston Meetings Paper, EFA 2005 Moscow Meetings Paper
Number of pages: 57 Posted: 11 Mar 2005 Last Revised: 15 Nov 2011
Jennifer Blouin, Luzi Hail and Michelle Yetman
University of Pennsylvania - Accounting Department, University of Pennsylvania - The Wharton School and University of California, Davis - Graduate School of Management
Downloads 616 (84,253)
Citation 8

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Tax capitalization, Personal taxes, American Depositary Receipts, Arbitrage, Cost of Capital, International Asset Pricing

Capital Gains Taxes, Pricing Spreads, and Arbitrage: Evidence from Cross-Listed Firms in the U.S.

Accounting Review, Vol. 84, No. 5, pp. 1321-1361, 2009
Posted: 12 Jan 2009 Last Revised: 20 Nov 2011
Jennifer Blouin, Luzi Hail and Michelle Yetman
University of Pennsylvania - Accounting Department, University of Pennsylvania - The Wharton School and University of California, Davis - Graduate School of Management

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Tax Capitalization, Personal Taxes, American Depositary Receipts, Arbitrage, Cost of Capital, International Asset Pricing

9.

Spreading the News: Donor Response to Disclosures About Nonprofit Fraud

Harris, E. E., Petrovits, C. M., & Yetman, M. H. (2023). Spreading the News: Donor Response to Disclosures About Nonprofit Fraud. Nonprofit and Voluntary Sector Quarterly, 0(0). https://doi.org/10.1177/08997640231179752
Number of pages: 1 Posted: 22 Aug 2017 Last Revised: 10 Jul 2023
Erica Harris, Christine Petrovits and Michelle Yetman
Rutgers, The State University of New Jersey - Rutgers University, Camden, College of William and Mary - Mason School of Business and University of California, Davis - Graduate School of Management
Downloads 360 (161,785)
Citation 5

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fraud, media, transparency, donations

10.

Institutional Drivers of Reporting Decisions in Nonprofit Hospitals

Journal of Accounting Research, Forthcoming
Number of pages: 55 Posted: 13 Jun 2008 Last Revised: 28 Jan 2011
Ranjani Krishnan and Michelle Yetman
Michigan State University - Department of Accounting & Information Systems and University of California, Davis - Graduate School of Management
Downloads 319 (184,234)
Citation 4

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Hospitals, cost shifting, institutional theory

11.

Why Bad Things Happen to Good Organizations: The Link between Governance and Asset Diversions in Public Charities

Number of pages: 42 Posted: 10 May 2015 Last Revised: 29 May 2015
Erica Harris, Christine Petrovits and Michelle Yetman
Rutgers, The State University of New Jersey - Rutgers University, Camden, College of William and Mary - Mason School of Business and University of California, Davis - Graduate School of Management
Downloads 310 (189,876)
Citation 2

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nonprofit, fraud, corporate governance, asset diversion, asset misappropriation, IRS Form 990

12.

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 293 (201,610)
Citation 3

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13.

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

Downloads 225 (262,001)
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 225 (260,949)
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

14.

Do Donors Value Volunteer Commitment in Assessing Nonprofit Effectiveness?

Number of pages: 53 Posted: 18 Feb 2021 Last Revised: 06 Sep 2023
Amanda Beck, Sarah Garven and Michelle Yetman
Georgia State University, Middle Tennessee State University and University of California, Davis - Graduate School of Management
Downloads 189 (307,644)

Abstract:

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Nonprofit Accounting; Volunteering; IRS Form 990; Donations

15.

Governance of Nonprofit Organizations

Governance of Nonprofit Organizations. in Research Handbook on Nonprofit Accounting, edited by D. Tinkelman and L. M. Parsons. Edward Elgar Publishing.
Posted: 06 Jan 2023 Last Revised: 01 Sep 2023
Christine Petrovits and Michelle Yetman
College of William and Mary - Mason School of Business and University of California, Davis - Graduate School of Management

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Nonprofit, governance, board, audit, IRS Form 990, charitable mission

16.

Controlling for Corporate Governance in Nonprofit Research

Journal of Governmental & Nonprofit Accounting, forthcoming
Posted: 08 Aug 2019 Last Revised: 08 Jun 2020
Colleen M. Boland, Erica Harris, Christine Petrovits and Michelle Yetman
University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business, Florida International University (FIU) - School of Accounting, College of William and Mary - Mason School of Business and University of California, Davis - Graduate School of Management

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nonprofit, corporate governance, donations, IRS Form 990, governance index

17.

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

18.

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

19.

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

20.

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

21.

How Representative are Firms that are Cross Listed in the United States? An Analysis of Accounting Quality

Journal of Accounting Research, Forthcoming
Posted: 28 Mar 2003
Mark H. Lang, Jana Smith Raedy and Michelle Yetman
University of North Carolina at Chapel Hill, University of North Carolina at Chapel Hill and University of California, Davis - Graduate School of Management

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international accounting, earnings management, cross listing