Web disclosure of institutional information in nonprofit organizations: an approach in Portuguese charities

Amélia Carvalho (), Marisa R. Ferreira () and Sandra Lima ()
Additional contact information
Amélia Carvalho: CIICESI, Porto Polytechnic Institute
Marisa R. Ferreira: CIICESI, Porto Polytechnic Institute
Sandra Lima: CIICESI, Porto Polytechnic Institute

International Review on Public and Nonprofit Marketing, 2020, vol. 17, issue 1, No 3, 58 pages

Abstract: Abstract Given the specificity and importance of nonprofit organizations, there is a growing demand for financial and non-financial information. In this way, this paper will address the question of institutional disclosure through the web, of these specific organizations, particularly the Portuguese charities. Our central goal ascertains what type of information and what factors influence Portuguese charities in the information disclosure via Internet, bearing in mind that there are some variables that might influence the disclosure of information such as size, age and certification of financial reports. The main disclosure indicators will be listed so that we can identify the most visible types of information, as well as, the most important factors that influence information disclosure. So, a checklist will be proposed, which will be the starting point for the analysis of disclosure information published by the charities, besides a significant element to evaluate the degree of compliance with this specific index. To reach this goal we will do a quantitative content analysis to the web information published by the Portuguese charities. The main conclusions mention that most of the organizations under study disclose different types of information (financial and non-financial), in which financial information play a more relevant role, with the annual accounts disclosure index having the highest level of disclosure. Regarding the influencing elements of the disclosed information, the certification of accounts (external auditing) and organization size were identified as the most important ones.

Keywords: Web disclosure; Disclosure index; Portuguese charities; Nonprofit organizations (search for similar items in EconPapers)
Date: 2020
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (3)

Downloads: (external link)
http://link.springer.com/10.1007/s12208-019-00235-1 Abstract (text/html)
Access to the full text of the articles in this series is restricted.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:irpnmk:v:17:y:2020:i:1:d:10.1007_s12208-019-00235-1

Ordering information: This journal article can be ordered from
http://www.springer.com/business/journal/12208

DOI: 10.1007/s12208-019-00235-1

Access Statistics for this article

International Review on Public and Nonprofit Marketing is currently edited by Helena Maria Alves

More articles in International Review on Public and Nonprofit Marketing from Springer, International Association of Public and Non-Profit Marketing
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().