1,764
Views
5
CrossRef citations to date
0
Altmetric
Original Articles

The impact of online financial disclosure and donations in nonprofits

ORCID Icon, ORCID Icon &
Pages 251-266 | Received 14 Jun 2016, Accepted 10 Dec 2017, Published online: 02 Apr 2018

References

  • Andreasen, A. R., & Kotler, P. T. (2007). Strategic marketing for non-profit institutions, 7e. Upper Saddle River, NJ: Pearson.
  • Behn, B. K., DeVries, D., & Lin, J. (2010). The determinants of transparency in nonprofit organizations: An exploratory study. Advances in Accounting, 26(1), 6–12. doi:10.1016/j.adiac.2009.12.001
  • Blouin, M. C., & Lee, R. L. (2015, November). A signaling theory approach to nonprofit web disclosure. Journal of Academy of Business and Economics, 15(1), 7–20.
  • Buchheit, S., & Parsons, L. M. (2006). An experimental investigation of accounting information’s influence on the individual giving process. Journal of Accounting and Public Policy, 25(6), 666–686. doi:10.1016/j.jaccpubpol.2006.09.002
  • Christensen, A. L., & Mohr, R. M. (2003). Not-for-profit annual reports: What do museum managers communicate? Financial Accountability & Management, 19(2), 139–158. doi:10.1111/fam.2003.19.issue-2
  • Desmet, P., & Feinberg, F. M. (2003). Ask and ye shall receive: The effect of the appeals scale on consumers’ donation behavior. Journal of Economic Psychology, 24(3), 349–376. doi:10.1016/S0167-4870(02)00166-6
  • Dumont, G. E. (2013). Nonprofit virtual accountability: An index and its application. Nonprofit and Voluntary Sector Quarterly, 42(5), 1049–1067. doi:10.1177/0899764013481285
  • Gandía, J. (2011). Internet disclosure by nonprofit organizations: Empirical evidence of nongovernmental organizations for development in Spain. Nonprofit and Voluntary Sector Quarterly, 40(1), 57–78. doi:10.1177/0899764009343782
  • Greenlee, J. S., & Trussel, J. M. (2000). Predicting the financial vulnerability of charitable organizations. Nonprofit Management and Leadership, 11(2), 199–210. doi:10.1002/(ISSN)1542-7854
  • GuideStar. (2009). The state of nonprofit transparency, 2008: Voluntary disclosure practices. Retrieved from http://publications.guidestar.org/blog/2009/03/17/transparency/
  • Hackler, D., & Saxton, G. D. (2007). The strategic use of information technology by nonprofit organizations: Increasing capacity and untapped potential. Public Administration Review, 67(3), 474–487.
  • Harris, E., Petrovits, C., & Yetman, M. (2015). The effect of nonprofit governance on donations: Evidence from the revised form 990. The Accounting Review, 90(2), 579–610.
  • IRS. (2008). Governance and related topics - 501(c)(3) organizations. Retrieved from http://www.irs.gov/pub/irs-tege/governance_practices.pdf
  • Kelton, A. S., & Pennington, R. R. (2012). Internet financial reporting: The effects of information presentation format and content differences on investor decision making. Computers in Human Behavior, 28(4), 1178–1185. doi:10.1016/j.chb.2012.01.028
  • Khan, G., Hoffman, M., & Misztur, T. (2014). Best practices in social media at public, nonprofit, education, and health care organizations. Social Science Computer Review, 32(5), 571–574. doi:10.1177/0894439314525024
  • Kotler, P. (1979). Strategies for introducing marketing into nonprofit organizations. Journal of Marketing, 43(January), 37–44. doi:10.2307/1250756
  • Lee, R. L., & Joseph, R. C. (2013). An examination of web disclosure and organizational transparency. Computers in Human Behavior, 29(6), 2218–2224. doi:10.1016/j.chb.2013.05.017
  • Lee, R. L., Pendharkar, P. C., & Blouin, M. C. (2012). An exploratory examination of the implementation of online accountability: A technological innovation perspective. Journal of Information Technology Management, 23(3), 1–11.
  • Lev, B., & Penman, S. H. (1990). Voluntary forecast disclosure, nondisclosure, and stock prices. Journal of Accounting Research, 28(1), 49–76. doi:10.2307/2491217
  • Liket, K. C., & Maas, K. (2013). Nonprofit organizational effectiveness: Analysis of best practices. In Nonprofit and voluntary sector quarterly (pp. 1–29). Sage Publications, Inc.
  • Marudis, N. P. (2004). Effects of nonprofit organization wealth and efficiency on private donations to large nonprofit organizations. Research in Government and Nonprofit Accounting, 11, 71–91.
  • Mayer, R. C., Davis, J. H., & Schoorman, F. D. (1995). An integrative model of organizational trust. Academy of Management Review, 29(3), 709–734.
  • Moore, M. (2000). Managing for value: Organizational strategy in for-profit, nonprofit, and governmental organizations. Nonprofit and Voluntary Sector Quarterly, 29(1), 183–208. doi:10.1177/0899764000291S009
  • Panel on the Nonprofit Sector. (2007). Principles for good governance and ethical practice: A guide for charities and foundations. Retrieved from http://www.nonprofitpanel.org/
  • Parsons, L. M. (2003). Is accounting information from nonprofit organizations useful to donors? A review of charitable giving and value-relevance. Journal of Accounting Literature, 22, 104–129.
  • Parsons, L. M. (2007). The impact of financial information and voluntary disclosures on contributions to not-for-profit organizations. Behavioral Research In Accounting, 19(1), 179–196. doi:10.2308/bria.2007.19.1.179
  • Ross, S. A. (1977). The determination of financial structure: The incentive-signalling approach. Bell Journal of Economics, 8(2), 23–40. doi:10.2307/3003485
  • Ross, S. A. (1979). Disclosure regulation in financial markets: Implications of modern finance theory and signaling theory. In F. Edwards (Ed.), Issues in financial regulation (pp. 177–202). New York, NY: McGraw-Hill.
  • Ryan, C., & Irvine, H. (2012a). Accountability beyond the headlines: Why not-for-profit organizations need to communicate their own expenditure stories. Australian Accounting Review, 22(4), 353–370. doi:10.1111/j.1835-2561.2012.00192.x
  • Ryan, C., & Irvine, H. (2012b). Not-for-profit ratios for financial reliance and internal accountability: A study of Australian international aid organisations. Australian Accounting Review, 22(2), 177–194. doi:10.1111/j.1835-2561.2012.00163.x
  • Sargeant, A., & Woodliffe, L. (2007). Gift giving: An interdisciplinary review. International Journal of Nonprofit and Voluntary Sector Marketing, 12(4), 275–307. doi:10.1002/(ISSN)1479-103X
  • Saxton, G. D., & Guo, C. (2011). Accountability online: Understanding the Web-based accountability practices of nonprofit organizations. Nonprofit and Voluntary Sector Quarterly, 40(2), 270–295. doi:10.1177/0899764009341086
  • Saxton, G. D., Kuo, J.-S., & Ho, Y.-C. (2012). The determinants of voluntary financial disclosure by nonprofit organizations. Nonprofit and Voluntary Sector Quarterly, 41(6), 1051–1071. doi:10.1177/0899764011427597
  • Saxton, G. D., Neely, D., & Guo, C. (2014). Web disclosure and the market for charitable contributions. Journal of Accounting and Public Policy. Retrieved from doi:10.1016/j.jaccpubpol.2013.12.003
  • Tinkelman, D., & Mankaney, K. (2007). When is administrative efficiency associated with charitable donations? Nonprofit and Voluntary Sector Quarterly, 36(1), 41–64. doi:10.1177/0899764006293176
  • Trussel, J. M., & Parsons, L. M. (2007). Financial reporting factors affecting donations to charitable organizations. Advances in Accounting, 23, 263–285. doi:10.1016/S0882-6110(07)23010-X
  • Verrecchia, R. E. (1983). Discretionary disclosure. Journal of Accounting and Economics, 5, 179–194. doi:10.1016/0165-4101(83)90011-3
  • Weisbrod, B. A., & Dominguez, N. D. (1986). Demand for collective goods in private nonprofit markets: Can fundraising expenditures help overcome free-rider behavior? Journal of Public Economics, 30(1), 83–96. doi:10.1016/0047-2727(86)90078-2
  • Wilson, J., Schweigert, F., & Cleveland, G. (2009). The door has opened: New form 990 creates strategic opportunities and risks for nonprofit organizations. Retrieved from http://www2.guidestar.org/rxa/news/articles/2009/the-door-has-opened-new-form-990-creates-strategic-opportunities-and-risks-for-nonprofit-organizations.aspx
  • Yasmin, S., Haniffa, R., & Hudaib, M. (2004). Communicated accountability by faith-based charity organizations. Journal of Business Ethics, 122, 103–123. doi:10.1007/s10551-013-1759-2
  • Zhuang, J., Saxton, G. D., & Wu, H. (2014). Publicity vs. impact in nonprofit disclosures and donor preferences: A sequential game with one nonprofit organization and N donors. Annals of Operations Research, 221(1), 469–491.

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.