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The determinants of reporting financial and non-financial information by charities
thesisposted on 2017-08-18, 00:00 authored by E Johansson
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.