A Study of Influential Determinants toInformation Disclosure Level:Evidences from Public Welfare Organizations of Taiwan

• Main Authors: Hsin-Tzu Chao, 趙心慈
• Other Authors: Chiang-Liang Lin
• Format: Others
• Language: zh-TW
• Published: 2010
• Online Access: http://ndltd.ncl.edu.tw/handle/28924801180216904551

碩士 === 中原大學 === 會計研究所 === 98 === This paper uses the members of Taiwan Not-for-Profit organization (NPO) Self-Regulation Alliance as samples, to estimate the responsiveness of revenue and expense characteristics, organization characteristics and supervision characteristics to information disclosure levels. The results indicate that expense characteristics and supervision characteristics exit significantly association with information disclosure levels. In specific variables, we find that donation, the organizations that had built and the organizations that had been auditing, have significant positive association with information disclosure. And personnel expense, program expanse, organization type and foundation type have significant negative association with information disclosure. We divide information disclosure into financial and non-financial information disclosure levels. Then we find that the financial information disclose primarily influenced by the characteristics of revenue and expense and supervision characteristics, as for the organization characteristics, is no significant to influence the financial and non-financial information disclosure. In specific variables, we find that donation, program revenue and the organizations that had been auditing have positive association with financial information disclosure. And personnel expense and program expense have significant negative association with financial information disclosure. And we find that program expense and foundation type have significant negative association with non-financial information disclosure.