The determinants of transparency in nonprofit organizations: An exploratory study
The determinants of transparency in nonprofit organizations: An exploratory study
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DOI：
10.1016/j.adiac.2009.12.001
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发表时间：
2010-06-01
影响因子：
1.6
通讯作者：
Lin, Jing
中科院分区：
文献类型：
--
作者：
Behn, Bruce K.;DeVries, Delwyn D.;Lin, Jing
本研究提供了描述性证据的性质，在非营利部门的自愿财务披露。外部利益相关者获取有关非营利组织运营的组织特定信息的能力对于捐赠决策非常重要。美国国会议员。S.参议院、捐助者和其他利益相关者对非营利部门缺乏透明度表示担忧。这项研究确定了与非营利部门更大透明度相关的因素。根据我们的研究，如果一个非营利组织是一个更大的组织，有更多的债务，更大的贡献率，高等教育的NTEE分类，或更高的补偿费用比率，那么它更有可能允许我们访问其经审计的财务报表。(C)2009爱思唯尔有限公司保留所有权利。
This study provides descriptive evidence regarding the nature of voluntary financial disclosure in the nonprofit sector. The ability of outside stakeholders to access organization-specific information concerning the operations of a nonprofit organization is important for donation decisions. Members of the U. S. Senate, donors, and other stakeholders have expressed concern about the lack of transparency in the nonprofit sector. This study identifies factors associated with greater transparency in the nonprofit sector. Based on our study, a nonprofit is more likely to allow us access to its audited financial statements if it is a larger organization, has more debt, a larger contribution ratio, an NTEE classification of Higher Education, or a higher compensation expense ratio. (C) 2009 Elsevier Ltd. All rights reserved.