Study on the Influence Factors of Non-profit Organization’s Information Disclosure Quality

Sun Yu and Li Shuang ()
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Sun Yu: Beijing Normal University, School of Government
Li Shuang: Beijing Normal University, School of Government

A chapter in Proceedings of the 2022 2nd International Conference on Financial Management and Economic Transition (FMET 2022), 2023, pp 43-54 from Springer

Abstract: Abstract Nonprofit organization’s information disclosure quality is very important in modern society, especially in the context of public crises. It also an important indicator of the health of a country’s philanthropy. By using the data of national foundations in 2019, we can empirically test the related internal and external factors that affect the information disclosure quality. Empirical results show that the organizational assets, the organizational age, and the donor dependency are the main factors that infect nonprofit organization’s information disclosure quality, and they work differently in public-raising foundation and non-public raising foundations. The research proves that, in the context of the gradual progress of big data and information technology, improving the internal and external supervision system and guarantee system to help improve the long-term mechanism for the information disclosure quality is very important for enhancing public trust in the nonprofit organization and better playing its role in modernizing the country’s governance system and capacity.

Keywords: Nonprofit Organization; Information disclosure quality; Influence Factors (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-054-1_7

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DOI: 10.2991/978-94-6463-054-1_7

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