Purpose: US tax-exempt nonprofits are chronically underdeveloped when it comes to reporting, communicating, and comparing the value they create. This paper explores an approach to address these reporting and disclosure ...

Nonprofits receive tax exemptions in return for social value creation and delivery. While the outcomes of these tax exemptions are often positive, there are value-detracting situations in which the cost of granting the tax ...

The paper presents and discusses business strategies based on the association from journalistic content to new commercial practices in digital media. We describe selected examples from Folha de S. Paulo and El País involving ...

To advance positive change within social impact ecosystems, policy makers offer tax incentives in return for social value. Some social enterprises are exempt from paying taxes, with an expectation that they will create ...

This paper investigates how the bankruptcy exemptions applied by the Personal Bankruptcy Law in each American state a§ect the aggregated level of individuals and small businessesí loans. Higher levels of bankruptcy exemptions ...