The Relationship Between Efficiency, Stability, and Reputation in Fundraising and Generation of Resources in the Third Sector Institutions

Veronica da Silva Maciel (), Fabio Moraes da Costa () and Andre Aroldo Freitas de Moura ()
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Veronica da Silva Maciel: Fucape Busines School/Programa de Mestrado Profissionalem Ciencias Contabeis- Rio de Janeiro - Brasil
Fabio Moraes da Costa: Fucape Business School, Brazil
Andre Aroldo Freitas de Moura: Professor Associado – Fucape Business School

New Challenges in Accounting and Finance, 2020, vol. 4, 31-40

Abstract: The purpose of this study is to verify if the efficiency, stability, and reputation are factors capable of impacting fundraising and resource generation of nonprofit institutions, bearers of the Federal Public Utility Title. Data was collected from the National Register of Public Utility Entities of the Ministry of Justice, a database developed by the Brazilian Ministry of Justice in which nonprofit organizations file their financial statements. The analysis comprised the available data, from 2010 to 2014. Results indicate that fundraising and generation of resources are significantly influenced by efficiency, stability, and reputation factors. The findings highlight the relevance of disclosing financial information in generating and attracting funds from these institutions.

Keywords: Third Sector; Donation; Fundraising; Efficiency; Reputation (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:bco:ncafaa::v:4:y:2020:p:31-40

DOI: 10.32038/NCAF.2020.04.03

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