The determinants of reporting financial and non-financial information by charities

Johansson, Elka 2017, The determinants of reporting financial and non-financial information by charities, PhD thesis, Department of Accounting, Deakin Univeristy.

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Title The determinants of reporting financial and non-financial information by charities
Author Johansson, Elka
Institution Deakin Univeristy
School Department of Accounting
Faculty Faculty of Business and Law
Degree type Research doctorate
Degree name PhD
Thesis advisor Tanewski, GeorgeORCID iD for Tanewski, George orcid.org/0000-0003-3668-3416
Carey, PeterORCID iD for Carey, Peter orcid.org/0000-0002-0480-8053
Date submitted 2017-08-18
Keyword(s) Australian charities
stakeholders
Summary The reporting practices of Australian charities’ are largely unregulated and this thesis examines factors influencing the disclosure of financial and non-financial information by charities. Despite regulatory reforms over the past decade, few of the information items considered important by stakeholders are mandated. Empirical results show that voluntary reporting is influenced by the number of members a charities has and the competitive environment for donations.
Language eng
Field of Research 150103 Financial Accounting
150101 Accounting Theory and Standards
Socio Economic Objective 970115 Expanding Knowledge in Commerce, Management, Tourism and Services
Description of original 202 p.
Copyright notice ┬ęThe author
Persistent URL http://hdl.handle.net/10536/DRO/DU:30105461

Document type: Thesis
Collection: Higher degree theses (citation only)
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