Non-governmental organizations’ online financial communication: Is their disclosure of financial statements influenced by how they use their revenue? (notice n° 225517)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01772cam a2200289 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112061109.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Carrière Rigard-Cerison, Sophie |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Non-governmental organizations’ online financial communication: Is their disclosure of financial statements influenced by how they use their revenue? |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2020.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 3 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | 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. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | website |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | information asymmetry |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | financial statements |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | NGO |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | resource allocation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Ngo |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Financial statements |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | website |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Allocation of resources |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Informationasymmetry |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Janin, Rémi |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | La Revue des Sciences de Gestion | o 301-302 | 1 | 2020-09-24 | p. 25-38 | 1160-7742 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-revue-des-sciences-de-gestion-2020-1-page-25?lang=en">https://shs.cairn.info/journal-revue-des-sciences-de-gestion-2020-1-page-25?lang=en</a> |
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