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    題名: The Determinants of Voluntary Financial Disclosure by Nonprofit Organizations
    作者: Gregory D. Saxton;Kuo,Jenn-Shyong;Ho,Yi-Cheng
    何怡澄
    貢獻者: 政大財政系
    關鍵詞: financial accountability;voluntary disclosure;financial reporting;web disclosure;non profit medical institutions;nonprofit organizations;electronic disclosure
    日期: 2011-11
    上傳時間: 2013-08-26 16:10:00 (UTC+8)
    摘要: Encouraging organizations to be more open has been a key issue in contemporary debates over nonprofit accountability. However, our understanding of what motivates organizations to the disclosure decision is weak. We aim to enhance our understanding of this critical issue by developing and testing a model of the determinants of voluntary disclosure decision making, using data gathered on the population of not-for-profit medical institutions in Taiwan during a period where the government encouraged--but did not require--disclosure on a centralized website. As a result, we are able to conduct a 'natural experiment'€ of the voluntary disclosure behavior of an important population of non-donor-dependent organizations. We find voluntary disclosure is more likely in organizations that are smaller, have lower debt/asset ratios, and are run by larger boards with more inside members. Our data suggest that, from a policy perspective, voluntary disclosure regimes are not an especially effective means of promoting public accountability.
    關聯: Nonprofit and Voluntary Sector Quarterly, 41(6), 1051-1071
    資料類型: article
    DOI: http://dx.doi.org/10.1177/0899764011427597
    顯示於類別:[財政學系] 期刊論文

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