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The determinants of transparency in nonprofit organizations: An exploratory study · Study

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ArticleThe determinants of transparency in nonprofit organizations: An exploratory study

Bruce K. Behn2010

Article2010

The determinants of transparency in nonprofit organizations: An exploratory study

Bruce K. Behn · Delwyn D. DeVries · Jing Lin

136 citations·0/0 files stored·Advances in Accounting

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Nonprofit Sector and Volunteering Auditing, Earnings Management, Governance Corporate Social Responsibility Reporting

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1983Discretionary disclosure 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures 2004What Determines Corporate Transparency?2003Boards of Directors and Firm Performance: Integrating Agency and Resource Dependence Perspectives 2006Expense Misreporting in Nonprofit Organizations 2003Reengineering Nonprofit Financial Accountability: Toward a More Reliable Foundation for Regulation 2000Financial Measures in Nonprofit Organization Research: Comparing IRS 990 Return and Audited Financial Statement Data

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Details

Year2010

Typearticle

Published2010-01-15

VenueAdvances in Accounting

ISSN-L0882-6110

Languageen

Citations136

Files0 public / 0

ShelfNonprofit Sector and Volunteering

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doi10.1016/j.adiac.2009.12.001

openalex_workW2014547588

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