研究者情報 | 神奈川大学

シリナシハマ　ヨシタカ Shirinashihama Yoshitaka 尻無濱　芳崇所属神奈川大学経営学部国際経営学科神奈川大学大学院経営学研究科国際経営専攻職種准教授
言語種別	英語
発行・発表の年月	2026/03
形態種別	MISC
標題	Do Donors and Grant Providers Respond Differently to Nonprofit Profitability? A Threshold Analysis Using Certified NPO Panel Data
執筆形態	単著
掲載誌名	SSRN Working Paper
掲載区分	国外
担当区分	筆頭著者,最終著者,責任著者
概要	This study examined whether the response of funders to nonprofit profitability differs in functional form (continuous versus discontinuous) between donations and grants. Prior research has treated funders as homogeneous and relied on ad hoc criteria to define excessive profitability; this study applied Hansen's (1999) threshold regression to overcome these limitations. Using panel data from 1,242 certified nonprofit organizations in Japan, the analysis found a statistically significant threshold near the break even point for donations, above which next-year donations declined by approximately 32%. For grants, by contrast, the sup F test did not support a threshold effect, and a smooth negative gradient was observed as profitability increased.