Proceedings of the 2022 2nd International Conference on Financial Management and Economic Transition (FMET 2022)

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

Authors
Sun Yu1, Li Shuang1, *
1School of Government, Beijing Normal University, Xijiekouwai Street, Beijing, China
*Corresponding author. Email: ada1997ls@163.com
Corresponding Author
Li Shuang
Available Online 14 December 2022.
DOI
10.2991/978-94-6463-054-1_7How to use a DOI?
Keywords
Nonprofit Organization; Information disclosure quality; Influence Factors
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.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2022 2nd International Conference on Financial Management and Economic Transition (FMET 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
14 December 2022
ISBN
10.2991/978-94-6463-054-1_7
ISSN
2352-5428
DOI
10.2991/978-94-6463-054-1_7How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Sun Yu
AU  - Li Shuang
PY  - 2022
DA  - 2022/12/14
TI  - Study on the Influence Factors of Non-profit Organization’s Information Disclosure Quality
BT  - Proceedings of the 2022 2nd International Conference on Financial Management and Economic Transition (FMET 2022)
PB  - Atlantis Press
SP  - 43
EP  - 54
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-054-1_7
DO  - 10.2991/978-94-6463-054-1_7
ID  - Yu2022
ER  -