Social Sciences
4 years ago

Charities Smooth Spending by Saving for Future Revenue Changes.

Accounting Horizons
The Spend-Save Decision: An Analysis of How Charities Respond to Revenue Changes
C. L. Jones, Karen A. Kitching, Andrea Alston Roberts, Pamela C. Smith

Paper Summary

Charities tend to save a significant portion of extra money they receive and use past savings to manage revenue drops. They anticipate revenue declines and save money for that purpose. Charities with more resources tend to adjust spending less when revenue changes.

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