摘要：Twelve studies examine the effects of an accounting measure of nonprofit
organizational (NPO) inefficiency on donations to NPOs. Many studies include a size
control in their models, specifying size as total assets, total revenues, or program
expenses. No study examines sensitivity of results, from a given model, to these three
different size specifications. We test the Marudas and Jacobs (2006) model on
Nonprofit Times 100 data, specifying organizational size as total assets, as total
revenues, and as program expenses. We compare results from using each of these
size specifications. Surprisingly, results are extremely sensitive to specification of
organizational size.
