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Title:	非營利組織資訊揭露之影響因素
Authors:	陳玥君
Contributors:	許崇源陳玥君
Keywords:	非營利組織組織特性資訊揭露捐款收入
Date:	2008
Issue Date:	2016-05-09 11:28:54 (UTC+8)
Abstract:	本研究以2005年版《台灣300家主要基金會名錄》上所列之財團法人基金會為研究對象，針對基金會網站資訊揭露的情況進行分析，檢視影響非營利組織資訊揭露程度之組織特性因素。其次，再從組織特性及資訊揭露程度這兩個構面，分析影響捐款收入之因素為何。研究結果顯示，影響資訊揭露最重要的因素為組織規模、員工人數及所在地。另一方面，影響捐款收入最重要的因素則為員工人數、設立年數及所在地。至於資訊揭露程度，雖然實證結果與預期方向相符，皆是正向的，但是結果並不顯著，表示資訊揭露的程度可能會影響組織所獲得的捐款收入，但並不是最主要的影響因素。
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Description:	碩士國立政治大學會計學系 95353030
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0095353030
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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