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- Publications
- Influence
Is Doing Good Good for You? How Corporate Charitable Contributions Enhance Revenue Growth
- B. Lev, C. Petrovits, S. Radhakrishnan
- Economics
- 1 September 2008
This study examines the impact of corporate philanthropy growth on sales growth using a large sample of charitable contributions made by U.S. public companies from 1989 through 2000. Applying Granger… Expand
Corporate-sponsored foundations and earnings management
- C. Petrovits
- Economics
- 17 January 2006
This study examines the strategic use of corporate philanthropy programs to achieve financial reporting objectives. Corporate-sponsored foundations allow managers to maintain stable levels of giving… Expand
The Causes and Consequences of Internal Control Problems in Nonprofit Organizations
- C. Petrovits, Catherine Shakespeare, Aimee Shih
- 31 March 2010
This study examines the causes and consequences of internal control deficiencies in the nonprofit sector using a sample of 27,495 public charities from 1999 to 2007. We first document that the… Expand
Investor Sentiment, Post-Earnings Announcement Drift, and Accruals
- J. Livnat, C. Petrovits
- Business
- 1 June 2009
There is growing evidence in the finance literature that investor sentiment affects stock prices. We examine whether stock price reactions to earnings surprises and accruals vary systematically with… Expand
The Effect of Nonprofit Governance on Donations: Evidence from the Revised Form 990
- Erica E. Harris, C. Petrovits, Michelle H. Yetman
- Business
- 1 March 2015
ABSTRACT: We examine whether donors reward nonprofit organizations that report better governance. From a sample of 10,846 organizations from 2008 to 2010, we first identify seven nonprofit governa...
The Causes and Consequences of Internal Control Problems in Nonprofit Organizations
- C. Petrovits, Catherine Shakespeare, Aimee Shih
- Business
- 30 September 2011
ABSTRACT: This study examines the causes and consequences of internal control deficiencies in the nonprofit sector using a sample of 27,495 public charities from 1999 to 2007. We first document that… Expand
Why Bad Things Happen to Good Organizations: The Link Between Governance and Asset Diversions in Public Charities
In the United States, the IRS now requires charities to publicly disclose any significant asset diversion, which is the theft or unauthorized use of assets, that the charity identifies during the… Expand
Why Bad Things Happen to Good Organizations: The Link between Governance and Asset Diversions in Public Charities
- Erica E. Harris, C. Petrovits, Michelle H. Yetman
- Economics
- 1 November 2017
In the United States, the IRS now requires charities to publicly disclose any significant asset diversion, which is the theft or unauthorized use of assets, that the charity identifies during the… Expand
Intra-Audit Firm Office Changes and Financial Reporting Quality
- B. Billings, D. Cohen, +9 authors Jamie Diaz
- 2010
I examine a sample of companies who have switched engagement offices within the same audit firm. This setting has not been previously examined in the literature and allows me to research changes in… Expand
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Making the Business Case for Corporate Philanthropy
- B. Lev, C. Petrovits, S. Radhakrishnan
- Business
- 2011
Corporations gave approximately $14.1 billion to a wide array of nonprofit organizations in 2009.1 Despite the fact that almost all companies contribute some money to charity, corporate philanthropy… Expand
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