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Autor
Waniak-Michalak Halina (University of Lodz, Poland), Zarzycka Ewelina (University of Lodz, Poland)
Tytuł
Influence of the Financial and Non-Financial Information on the Results of the Public Benefit Organizations
Źródło
Acta Universitatis Lodziensis. Folia Oeconomica, 2011, t. 257, s. 147-162, tab., bibliogr. 24 poz.
Tytuł własny numeru
Current Trends in Management, Finance and Accounting Sciences. Vol. 1
Słowa kluczowe
Informacja biznesowa, Organizacje pożytku publicznego, Sprawozdanie finansowe, Darowizny
Business information, Public benefit organisation, Financial statements, Donation
Uwagi
summ.
Abstrakt
Public benefit organizations pursue non-financial and socially useful objectives that serve the well-being of individuals or wider public. Business corporations address their financial reports to investors who provide them with capital. A public benefit organization does not have any investors and uses grants and donations to attain its objectives without giving any guarantees that it will be successful, but only promising its motivation, efforts, determination and intention to assist the target group of beneficiaries. The paper aims to assess the importance of the information presented in the public benefit organizations' financial and business reports for their stakeholders, as well as the impact of the organizations' financial results on their capacity for raising funds in the next periods. Investigating the sample of 84 Polish public benefit organizations the authors intended to find out whether financial information determines the amounts of grants and financial donations the organizations receive. They also attempted to establish which financial factors make donors contribute to the given organization. Another objective of the study was to show whether the Polish donors examine the organizations' financial reports and use information thus obtained to donate. (original abstract)
Dostępne w
Biblioteka Główna Uniwersytetu Ekonomicznego w Krakowie
Biblioteka Szkoły Głównej Handlowej w Warszawie
Biblioteka Główna Uniwersytetu Ekonomicznego w Katowicach
Biblioteka Główna Uniwersytetu Ekonomicznego w Poznaniu
Biblioteka Główna Uniwersytetu Ekonomicznego we Wrocławiu
Pełny tekst
Pokaż
Bibliografia
Pokaż
  1. Baran W. (2006), Jakość, pojemność i użyteczność informacji finansowej w świetle założeń koncepcyjnych Międzynarodowych Standardów Rachunkowości, www.e-finanse.com, nr 2.
  2. Bird P., Morgan-Jones P. (1981), Financial Reporting by Charities, London: ICAEW.
  3. Callen J. L. (1994), Money donations, volunteering and organizational efficiency, "The Journal of Productivity Analysis", No. 5, p. 215-228.
  4. Frumkin P., Kim M. T. (2001), Strategic positioning and the financing of non-profit organizations: Is efficiency rewarded in the contributions marketplace?, "Public Administration Review", No. 61 (3), p. 266-275.
  5. Gordon T. P., Greenlee J. S., Nitterhouse D. (1999), Tax-exempt organization financial data: Availability and limitations. "Accounting Horizons", No. 13 (2), p.l 13-128.
  6. Greenlee J. S., Trussel J.M. (2000), Predicting the financial vulnerability of charitable organizations, "Non-profit Management & Leadership", No. 11 (2), p. 199-210.
  7. Hyndman N. (1990), Charity accounting - an empirical study of the information needs of contributions to UK fund rasing charities, "Financial Accountability and Management", No. 6 (4), p. 295-307
  8. Hyndman N. (1991), Contributions to charities - a comparison of their information needs and the perceptions of such by the providers of information, "Financial Accountability and Management", No. 7 (2), p. 69-82.
  9. Jegers M. (2010), Do non-profit organistations manage earnings?, presented on EAA.
  10. Khumawala S. B., Gordon T. P. (1997), Bridging the credibility of GAAP: Individual donors and the new accounting standards for non-profit organizations, "Accounting Horizons", No. 11 (3), p. 45-68.
  11. Khumawala S. B., Parsons L. M., Gordon T. P. (2003), Assessing the quality of not-for-profit efficiency ratios: Do donors use joint cost allocation disclosures?. Journal of Accounting, "Auditing & Finance", No. 20 (3), p. 287-308.
  12. Krishnan R., Yetman M. H., Yetman R. J. (2006), Expense misreporting in non-profit organizations, "The Accounting Review", No. 81 (2), p. 399-420.
  13. Malani A., Posner E. A. (2007), The Case for For-Profit Charities, "Virginia Law Review", December, Vol. 93, Issue 8, p. 2017-2068.
  14. Nasir N. M., Othman R., Said J., Ghani E. K. (2009), Financial Reporting Practices of Charity Organisations: A Malaysian Evidence, "International Bulletin of Business Administration", Issue 6, p. 19-27.
  15. Parsons L. M. (2003), Is accounting information from non-profit organizations useful to donors? A review of charitable giving and value-relevance, "Journal of Accounting Literature", No. 22, p. 104-129
  16. Parsons L. M. (2007), The impact of financial information and voluntary disclosures on contributions to not-for-profit organizations, "Behavioral Research in Accounting", No. 19, p. 179-196.
  17. Parsons L. M., Trussel J. M. (2008), Fundamental analysis of not-for-profit financial statements: An examination of financial vulnerability measure, "Research in Government and Non-profit Accounting", Vol. 12.
  18. Posnett J., Sandle T. (1989), Demand for charity donations in private not-for-profit markets: The case of the U.K., "Journal of Public Economics", No. 40, p. 187-200.
  19. Roberts A. A., Smith P., Taranto K. (2006), Evaluating charitable spending: Marginal versus average performance measures, Working Paper. Boston College, San Antonio: University of Texas and Georgetown University.
  20. Supphellen M., Nelson M. R. (2001), Developing, exploring, and validating a typology of private philanthropic decision making, "Journal of Economic Psychology", No. 22, p. 573-603.
  21. Tinkelman D. (1998), Differences in sensitivity of financial statements users to joint cost allocations: The case of non-profit organizations, "Journal of Accounting, Auditing and Finance", No. 13 (4), p. 377-393.
  22. Trussel J. M., Greenlee J. S. (2004), A financial rating system for charitable non-profit organizations, "Research in Government and Non-profit Accounting", No. 11, p. 93-116.
  23. Trussel J. M., Parons L. M. (2008), Financial reporting factors affecting donations to charitable organizations, "Advances in Accounting", No. 23, p. 263-285.
  24. Tuckaman H, Chang C. (1991), A methodology for measuring the financial vulnerability of charitable non-profit organizations, "Non-profit and Voluntary Sector Quarterly", No. 65, p. 445-460.
Cytowane przez
Pokaż
ISSN
0208-6018
Język
eng
URI / DOI
http://hdl.handle.net/11089/736
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