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

DOWNLOADS
Rank 11,079

SSRN RANKINGS

Top 11,079

in Total Papers Downloads

5,147

SSRN CITATIONS
Rank 15,647

SSRN RANKINGS

Top 15,647

in Total Papers Citations

56

CROSSREF CITATIONS

14

Scholarly Papers (15)

Actions:
Email selected abstracts
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 1,223 (19,689)
Citation 8

Abstract:

Loading...

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 967 (27,818)
Citation 17

Abstract:

Loading...

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 750 ( 39,665)
Citation 12

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 681 (44,537)
Citation 13

Abstract:

Loading...

Not-for-Profits, corporate governance, social insurance

NBER Working Paper No. w11140
Number of pages: 40 Posted: 16 Mar 2005 Last Revised: 15 Jun 2020
Mihir A. Desai and Robert J. Yetman
Harvard Business School - Finance Unit and University of California, Davis - Graduate School of Management
Downloads 69 (394,585)
Citation 1

Abstract:

Loading...

4.

Expense Misreporting in Nonprofit Organizations

Downloads 581 ( 55,592)

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 581 (54,928)
Citation 27

Abstract:

Loading...

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

Abstract:

Loading...

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 390 (90,241)

Abstract:

Loading...

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 287 (126,642)

Abstract:

Loading...

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 268 (136,048)
Citation 1

Abstract:

Loading...

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 255 (143,108)
Citation 3

Abstract:

Loading...

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 222 (163,752)
Citation 1

Abstract:

Loading...

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

10.

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

Downloads 204 (177,215)
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 204 (176,978)
Citation 5

Abstract:

Loading...

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

Abstract:

Loading...

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

Abstract:

Loading...

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

Abstract:

Loading...

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

Abstract:

Loading...

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

Abstract:

Loading...

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

Abstract:

Loading...

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

Abstract:

Loading...