慈善组织财务信息披露质量的影响因素与后果研究被引量：83

The Causes and Consequences of Financial Information Disclosure Quality of Charity Organizations

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摘要本文调查并实证检验了慈善组织财务信息披露质量的影响因素及后果。基金会财务信息披露质量受组织复杂性和管理效率的影响,但影响公募和非公募基金会财务信息披露质量的因素存在差异。成立年限长、管理效率高、非教育助学类的公募基金会财务信息披露质量更高,收入来源分散和管理效率较高的非公募基金会财务信息披露质量更高。而且,基金会财务信息披露质量与后期捐赠收入显著正相关。本文研究证明了财务信息披露质量的确能影响捐赠者的捐赠决策,加强慈善组织财务信息披露监管显得非常必要。 This paper investigates financial information disclosure quality of charity organizations and its causes and consequences. The financial information disclosure quality of charity organizations are influenced by the complexity of organizations, financial condition and administrative efficiency, and are positively associated with subsequent donations charity organizations received. Our results prove that financial information disclosure quality actually affects donors' decision,and it is urgent to improve the regulation on financial information disclosure system for nonprofit organizations.

作者刘亚莉王新魏倩

机构地区北京科技大学东凌经济管理学院

出处《会计研究》 CSSCI 北大核心 2013年第1期76-83,96,共8页 Accounting Research

关键词财务信息披露质量非营利组织影响因素后果

分类号 F235 [经济管理—会计学]

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