政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/59124

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政大機構典藏 > 社會科學學院 > 財政學系 > 期刊論文 > Item 140.119/59124

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/59124

Title:	The Determinants of Voluntary Financial Disclosure by Nonprofit Organizations
Authors:	Gregory D. Saxton;Kuo,Jenn-Shyong;Ho,Yi-Cheng 何怡澄
Contributors:	政大財政系
Keywords:	financial accountability;voluntary disclosure;financial reporting;web disclosure;non profit medical institutions;nonprofit organizations;electronic disclosure
Date:	2011-11
Issue Date:	2013-08-26 16:10:00 (UTC+8)
Abstract:	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.
Relation:	Nonprofit and Voluntary Sector Quarterly, 41(6), 1051-1071
Data Type:	article
DOI 連結:	http://dx.doi.org/10.1177/0899764011427597
DOI:	10.1177/0899764011427597
Appears in Collections:	[財政學系] 期刊論文

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