{"id":"https://openalex.org/W2319784976","doi":"https://doi.org/10.2308/acch-51456","title":"Determinants and Consequences of Nonprofit Debt Ratings","display_name":"Determinants and Consequences of Nonprofit Debt Ratings","publication_year":2016,"publication_date":"2016-04-01","ids":{"openalex":"https://openalex.org/W2319784976","doi":"https://doi.org/10.2308/acch-51456","mag":"2319784976"},"language":"en","primary_location":{"id":"doi:10.2308/acch-51456","doi":"https://doi.org/10.2308/acch-51456","is_oa":false,"landing_page_url":"https://doi.org/10.2308/acch-51456","pdf_url":null,"source":{"id":"https://openalex.org/S181356434","display_name":"Accounting Horizons","issn_l":"0888-7993","issn":["0888-7993","1558-7975"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-2","norway-1","poland-100","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting Horizons","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5036339910","display_name":"Jennifer J. Gaver","orcid":"https://orcid.org/0000-0002-0088-1827","observed_orcids":["https://orcid.org/0000-0002-0088-1827"]},"institutions":[{"id":"https://openalex.org/I165733156","display_name":"University of Georgia","ror":"https://ror.org/00te3t702","country_code":"US","type":"education","lineage":["https://openalex.org/I165733156"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Jennifer J. Gaver","raw_affiliation_strings":["The University of Georgia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"The University of Georgia","institution_ids":["https://openalex.org/I165733156"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5072627790","display_name":"Erica E. Harris","orcid":"https://orcid.org/0000-0002-1216-1333","observed_orcids":["https://orcid.org/0000-0002-1216-1333"]},"institutions":[{"id":"https://openalex.org/I7863295","display_name":"Villanova University","ror":"https://ror.org/02g7kd627","country_code":"US","type":"education","lineage":["https://openalex.org/I7863295"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Erica E. Harris","raw_affiliation_strings":["Villanova University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Villanova University","institution_ids":["https://openalex.org/I7863295"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5110808154","display_name":"Sehyeuk Im","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I98947143","display_name":"California State Polytechnic University","ror":"https://ror.org/05by5hm18","country_code":"US","type":"education","lineage":["https://openalex.org/I98947143"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"S. Mary Im","raw_affiliation_strings":["California State Polytechnic University, Pomona"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"California State Polytechnic University, Pomona","institution_ids":["https://openalex.org/I98947143"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":2.518,"has_fulltext":false,"cited_by_count":16,"citation_normalized_percentile":{"value":0.8948364,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":"30","issue":"3","first_page":"363","last_page":"378"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11496","display_name":"Credit Risk and Financial Regulations","score":0.7240999937057495,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11496","display_name":"Credit Risk and Financial Regulations","score":0.7240999937057495,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11120","display_name":"Nonprofit Sector and Volunteering","score":0.2667999863624573,"subfield":{"id":"https://openalex.org/subfields/3312","display_name":"Sociology and Political Science"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.003100000089034438,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/bond-ratings","display_name":"bond ratings","score":0.8769999742507935},{"id":"https://openalex.org/keywords/rating-determinants","display_name":"rating determinants","score":0.5320000052452087},{"id":"https://openalex.org/keywords/donations","display_name":"donations","score":0.5590000152587891},{"id":"https://openalex.org/keywords/fundraising","display_name":"fundraising","score":0.8740000128746033},{"id":"https://openalex.org/keywords/hospitals","display_name":"hospitals","score":0.8840000033378601},{"id":"https://openalex.org/keywords/universities","display_name":"universities","score":0.9959999918937683}],"concepts":[{"id":"https://openalex.org/C1453916","wikidata":"https://www.wikidata.org/wiki/Q2577635","display_name":"Bond credit rating","level":4,"score":0.8165493011474609},{"id":"https://openalex.org/C120527767","wikidata":"https://www.wikidata.org/wiki/Q3196867","display_name":"Debt","level":2,"score":0.7246290445327759},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6490646004676819},{"id":"https://openalex.org/C69738904","wikidata":"https://www.wikidata.org/wiki/Q11693","display_name":"Bond","level":2,"score":0.6453279256820679},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.6143890023231506},{"id":"https://openalex.org/C205208723","wikidata":"https://www.wikidata.org/wiki/Q372765","display_name":"Credit rating","level":2,"score":0.5484684705734253},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.49903130531311035},{"id":"https://openalex.org/C2986758647","wikidata":"https://www.wikidata.org/wiki/Q163740","display_name":"Nonprofit organization","level":2,"score":0.46006619930267334},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.39850541949272156},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2914525270462036},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.23768067359924316},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.12305876612663269},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C24308983","wikidata":"https://www.wikidata.org/wiki/Q5183781","display_name":"Credit reference","level":3,"score":0.0},{"id":"https://openalex.org/C178350159","wikidata":"https://www.wikidata.org/wiki/Q162714","display_name":"Credit risk","level":2,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2308/acch-51456","doi":"https://doi.org/10.2308/acch-51456","is_oa":false,"landing_page_url":"https://doi.org/10.2308/acch-51456","pdf_url":null,"source":{"id":"https://openalex.org/S181356434","display_name":"Accounting Horizons","issn_l":"0888-7993","issn":["0888-7993","1558-7975"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-2","norway-1","poland-100","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting Horizons","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":38,"referenced_works":["https://openalex.org/W1564817488","https://openalex.org/W1973815489","https://openalex.org/W1976575715","https://openalex.org/W1977271326","https://openalex.org/W1982384577","https://openalex.org/W1982630895","https://openalex.org/W2016031348","https://openalex.org/W2025780962","https://openalex.org/W2025922293","https://openalex.org/W2035258725","https://openalex.org/W2038538196","https://openalex.org/W2041192578","https://openalex.org/W2055646506","https://openalex.org/W2067394424","https://openalex.org/W2076683537","https://openalex.org/W2083578542","https://openalex.org/W2086473092","https://openalex.org/W2088561640","https://openalex.org/W2105662497","https://openalex.org/W2111634719","https://openalex.org/W2112012318","https://openalex.org/W2113874619","https://openalex.org/W2122984589","https://openalex.org/W2124742680","https://openalex.org/W2128282719","https://openalex.org/W2139122730","https://openalex.org/W2142277324","https://openalex.org/W2324188699","https://openalex.org/W2890635869","https://openalex.org/W3121156620","https://openalex.org/W3121807809","https://openalex.org/W3122328478","https://openalex.org/W3122730985","https://openalex.org/W3123020089","https://openalex.org/W3123261008","https://openalex.org/W3124698833","https://openalex.org/W3124871879","https://openalex.org/W4254033123"],"related_works":["https://openalex.org/W3124871879","https://openalex.org/W7204501945","https://openalex.org/W7097514316","https://openalex.org/W4408385516","https://openalex.org/W2112012318","https://openalex.org/W3103695150","https://openalex.org/W7155657971","https://openalex.org/W7134827127","https://openalex.org/W1973815489","https://openalex.org/W2105352901"],"abstract_inverted_index":{"SYNOPSIS":[0],"We":[1,62],"use":[2,68],"a":[3,13,32],"comprehensive":[4],"sample":[5],"of":[6,28,69,94,123],"over":[7],"400":[8],"nonprofit":[9,101],"organizations":[10,43,56],"that":[11,30,49,66,106],"received":[12],"bond":[14,50,73,114],"rating":[15,33,115],"from":[16],"Moody's":[17],"or":[18],"S&P":[19],"between":[20,37],"1997":[21],"and":[22,34,39,57,79,89],"2010":[23],"to":[24,42,77,87,99,118],"investigate":[25],"the":[26,35],"types":[27],"nonprofits":[29,107],"purchase":[31],"association":[36],"ratings":[38,51,74,96],"donations.":[40],"Compared":[41],"without":[44],"ratings,":[45],"our":[46],"results":[47],"indicate":[48],"are":[52,91],"purchased":[53],"by":[54,72],"larger":[55],"those":[58],"with":[59],"more":[60,92],"debt.":[61],"also":[63],"find":[64],"evidence":[65],"donors'":[67],"information":[70,116],"provided":[71],"is":[75,105],"limited":[76],"hospitals":[78,88],"universities.":[80],"This":[81],"result":[82],"likely":[83],"occurs":[84],"because":[85],"donors":[86,98,120],"universities":[90],"aware":[93],"debt":[95],"than":[97],"other":[100,109],"organizations.":[102],"An":[103],"implication":[104],"in":[108],"industries":[110],"should":[111],"consider":[112],"disseminating":[113],"directly":[117],"potential":[119],"as":[121],"part":[122],"their":[124],"fundraising":[125],"efforts.":[126]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":2},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}
