The Influence of Financial Information of Charity Foundations on Donations: An Empirical Test

DOI

10.2991/mdhss-13.2013.1How to use a DOI?

Keywords

charity foundations, financial information, influence, donations

Abstract

Public officials have recently sought increased regulations of financial disclosure of charitable organizations as a means of improving charity transparency .One subject of this study is to examine whether it exists some important financial information affecting donations to charitable foundations. Further, this study also provides some empirical research evidence of financial information affecting donations to charitable foundations. The paper discusses the influence of different financial information of public and non-public offering charitable foundations on different type donations. The empirical analyses indicate that three main financial information of public offering charitable foundations has influence on both of individual donations and institution donations, which includes the financial information of charity projects, donation income and investment income. These three main financial information of donation income, total assets, and income concentration of non-public offering charitable foundations has effect on both of individual donations and institution donations. By comparison individual donations can be easier to be influenced by the above mentioned financial information. When an institution decides to donate to public offering charitable foundations, it will consider much more fundraising risk information than one person decides to donate to the public offering charitable foundations.

Copyright

© 2013, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - Xiaoxia Xie
AU  - Yonghong Ding
PY  - 2013/12
DA  - 2013/12
TI  - The Influence of Financial Information of Charity Foundations on Donations: An Empirical Test
BT  - Proceedings of the 2013 International Conference on the Modern Development of Humanities and Social Science
PB  - Atlantis Press
SP  - 1
EP  - 7
SN  - 1951-6851
UR  - https://doi.org/10.2991/mdhss-13.2013.1
DO  - 10.2991/mdhss-13.2013.1
ID  - Xie2013/12
ER  -