Non-governmental organizations’ online financial communication: Is their disclosure of financial statements influenced by how they use their revenue?
Carrière Rigard-Cerison, Sophie
Non-governmental organizations’ online financial communication: Is their disclosure of financial statements influenced by how they use their revenue? - 2020.
3
This paper aims to analyze the factors that motivate 81 NGOs to voluntarily disclose their financial statements on their websites. Our results, based on logistic regression models, show that NGOs’ voluntary disclosure of their accounting information online is influenced by how they use their funds. The NGOs that publish the most complete financial information (e.g., a balance sheet and use-of-funds statement, up to date and comparable over at least two years) appear to be those that seem the most virtuous, either because they devote a very large share of their finances to their activities in the field, or indeed because they are able to demonstrate, through accounting records, their ability to promptly allocate the funds they have raised to the activities that their donors wish to focus on.
Non-governmental organizations’ online financial communication: Is their disclosure of financial statements influenced by how they use their revenue? - 2020.
3
This paper aims to analyze the factors that motivate 81 NGOs to voluntarily disclose their financial statements on their websites. Our results, based on logistic regression models, show that NGOs’ voluntary disclosure of their accounting information online is influenced by how they use their funds. The NGOs that publish the most complete financial information (e.g., a balance sheet and use-of-funds statement, up to date and comparable over at least two years) appear to be those that seem the most virtuous, either because they devote a very large share of their finances to their activities in the field, or indeed because they are able to demonstrate, through accounting records, their ability to promptly allocate the funds they have raised to the activities that their donors wish to focus on.
Réseaux sociaux