Financial communication on the Internet by international solidarity associations

Comunicación financiera de las Asociaciones de Solidaridad Internacional a través de internet

Sophie Carrière () and Rémi Janin ()
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Sophie Carrière: CERAG - Centre d'études et de recherches appliquées à la gestion - UGA - Université Grenoble Alpes
Rémi Janin: CERAG - Centre d'études et de recherches appliquées à la gestion - UGA - Université Grenoble Alpes

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Abstract: This paper aims to analyze the factors that motivate 81 NGOs to voluntarily disclose their financial statements on their websites. Our results, based on logistic regression models, show that NGOs' voluntary disclosure of their accounting information online is influenced by how they use their funds. The NGOs that publish the most complete financial information (e.g., a balance sheet and use-of-funds statement, up to date and comparable over at least two years) appear to be those that seem the most virtuous, either because they devote a very large share of their finances to their activities in the field, or indeed because they are able to demonstrate, through accounting records, their ability to promptly allocate the funds they have raised to the activities that their donors wish to focus on.

Keywords: website; Ngo; Informationasymmetry; Financial statements; Allocation of resources; Asimetría de la información; Asignación de recursos; Asi; Estados; Site internet; États financiers; Asymétrie d’information; Allocation des ressources (search for similar items in EconPapers)
Date: 2020-01
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Published in La Revue des Sciences de Gestion, 2020, n° 301-302 (301-302), pp.25-38. ⟨10.3917/rsg.300.0026⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04689125

DOI: 10.3917/rsg.300.0026

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