000			01772cam a2200289 4500500
005			20250112061319.0
041			_afre
042			_adc
100	1	0	_aCarrière Rigard-Cerison, Sophie _eauthor
700	1	0	_a Janin, Rémi _eauthor
245	0	0	_aNon-governmental organizations’ online financial communication: Is their disclosure of financial statements influenced by how they use their revenue?
260			_c2020.
500			_a3
520			_aThis 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			_awebsite
690			_ainformation asymmetry
690			_afinancial statements
690			_aNGO
690			_aresource allocation
690			_aNgo
690			_aFinancial statements
690			_awebsite
690			_aAllocation of resources
690			_aInformationasymmetry
786	0		_nLa Revue des Sciences de Gestion | o 301-302 | 1 | 2020-09-24 | p. 25-38 | 1160-7742
856	4	1	_uhttps://shs.cairn.info/journal-revue-des-sciences-de-gestion-2020-1-page-25?lang=en
999			_c226442 _d226442