Donor use of nonprofit financial information

Saleha B. Khumawala and Arpita A. Shroff

Chapter 2 in Research Handbook on Nonprofit Accounting, 2023, pp 12-35 from Edward Elgar Publishing

Abstract: This chapter provides a comprehensive review of over three decades of academic literature on the role of financial information in nonprofits’ ability to get donations. We discuss how potential donors obtain, process, and use financial information. The organization’s funding model, and the type of donor, affect the usefulness of financial information. Some donors obtain information indirectly, with nonprofit rating agencies as intermediaries. We also discuss prior findings on nonprofits’ incentives to manage financial indicators, as well as future avenues of research.

Keywords: Business and Management; Economics and Finance; Research Methods (search for similar items in EconPapers)
Date: 2023
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://www.elgaronline.com/doi/10.4337/9781800888289.00009 (application/pdf)
Our link check indicates that this URL is bad, the error code is: 503 Service Temporarily Unavailable

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:elg:eechap:20808_2

Ordering information: This item can be ordered from
http://www.e-elgar.com

Access Statistics for this chapter

More chapters in Chapters from Edward Elgar Publishing
Bibliographic data for series maintained by Darrel McCalla ().