TY  - JOUR 
AU  - Elvira Lorilla, Teresa
AU  - García Rodríguez, Íñigo
AU  - Romero Merino, María Elena
AU  - Santamaría Mariscal, Marcos
PY  - 2026
SN  - 0267-4424
UR  - https://hdl.handle.net/10259/11579
AB  - This study examines the dual impact of excess cash holdings on the financial vulnerability of nonprofit organizations (NPOs) through an integrative framework that combines insights from the behavioral theory of the firm and agency theory. From a...
LA  - eng
PB  - Wiley
KW  - Excess cash holdings
KW  - Financial vulnerability
KW  - Mediation
KW  - Nonprofit organizations
KW  - Overhead
KW  - Organizaciones no lucrativas
KW  - Nonprofit organizations
KW  - Contabilidad
KW  - Accounting
TI  - Rethinking Liquidity in Nonprofit Organizations: The Dual Role of Excess Cash in Explaining Financial Vulnerability
DO  - 10.1111/faam.70035
T2  - Financial Accountability & Management
ER  -