메뉴 건너뛰기




Volumn 23, Issue 3, 2012, Pages 661-683

Determining Factors in Online Transparency of NGOs: A Spanish Case Study

Author keywords

Best practice; Disclosure; NGOs; The Internet; Transparency

Indexed keywords

BEST MANAGEMENT PRACTICE; ECONOMIC IMPACT; INTERNET; NONGOVERNMENTAL ORGANIZATION; SOCIAL IMPACT; STATISTICAL ANALYSIS;

EID: 84864107281     PISSN: 09578765     EISSN: None     Source Type: Journal    
DOI: 10.1007/s11266-011-9229-x     Document Type: Article
Times cited : (71)

References (98)
  • 1
    • 0037287255 scopus 로고    scopus 로고
    • In search of legitimacy: Peace grant making of U.S. philanthropic foundations, 1988-1996
    • Aksartova, S. (2003). In search of legitimacy: Peace grant making of U. S. philanthropic foundations, 1988-1996. Nonprofit and Voluntary Sector Quarterly, 32(1), 25-46.
    • (2003) Nonprofit and Voluntary Sector Quarterly , vol.32 , Issue.1 , pp. 25-46
    • Aksartova, S.1
  • 2
    • 79960963762 scopus 로고    scopus 로고
    • Evaluating the adoption and use of internet-based marketing information systems to improve marketing intelligence (the case of tourism SMEs in Jordan)
    • Al-allak, B. (2010). Evaluating the adoption and use of internet-based marketing information systems to improve marketing intelligence (the case of tourism SMEs in Jordan). International Journal of Marketing Studies, 2(2), 87-101.
    • (2010) International Journal of Marketing Studies , vol.2 , Issue.2 , pp. 87-101
    • Al-Allak, B.1
  • 3
    • 78649283647 scopus 로고    scopus 로고
    • Evolution of nonprofit self-regulation in Europe
    • Bies, A. L. (2010). Evolution of nonprofit self-regulation in Europe. Nonprofit and Voluntary Sector Quarterly, 39(6), 1057-1086.
    • (2010) Nonprofit and Voluntary Sector Quarterly , vol.39 , Issue.6 , pp. 1057-1086
    • Bies, A.L.1
  • 4
    • 79953844397 scopus 로고    scopus 로고
    • Social media and corporate dialogue: The response of global financial institutions
    • Bonsón, E., & Flores, F. (2011). Social media and corporate dialogue: The response of global financial institutions. Online Information Review, 35(1), 34-49.
    • (2011) Online Information Review , vol.35 , Issue.1 , pp. 34-49
    • Bonsón, E.1    Flores, F.2
  • 6
    • 84970169533 scopus 로고
    • Do nonprofit boards make a difference? An exploration of the relationships among board structure, process, and effectiveness
    • Bradshaw, P., Murray, V., & Wolpin, J. (1992). Do nonprofit boards make a difference? An exploration of the relationships among board structure, process, and effectiveness. Nonprofit and Voluntary Sector Quarterly, 21, 227-249.
    • (1992) Nonprofit and Voluntary Sector Quarterly , vol.21 , pp. 227-249
    • Bradshaw, P.1    Murray, V.2    Wolpin, J.3
  • 7
  • 8
    • 77955658549 scopus 로고    scopus 로고
    • Promoting transparency in the NGO sector: Examining the availability and reliability of self-reported data
    • Burger, R., & Owens, T. (2010). Promoting transparency in the NGO sector: Examining the availability and reliability of self-reported data. World Development, 38(9), 1263.
    • (2010) World Development , vol.38 , Issue.9 , pp. 1263
    • Burger, R.1    Owens, T.2
  • 9
    • 46249097147 scopus 로고    scopus 로고
    • E-government process and incentives for online public financial information
    • Caba, C., Rodríguez, M., & López, A. (2008). E-government process and incentives for online public financial information. Online Information Review, 32(3), 379-400.
    • (2008) Online Information Review , vol.32 , Issue.3 , pp. 379-400
    • Caba, C.1    Rodríguez, M.2    López, A.3
  • 10
    • 85019825818 scopus 로고    scopus 로고
    • Fundaciones y asociaciones en españa: Realidad institucional, dimensión económica y factores determinantes de su tamaño
    • Calderón, B. (2004). Fundaciones y asociaciones en españa: Realidad institucional, dimensión económica y factores determinantes de su tamaño. Mediterráneo Económico, 6, 160-191.
    • (2004) Mediterráneo Económico , vol.6 , pp. 160-191
    • Calderón, B.1
  • 11
    • 79952561468 scopus 로고    scopus 로고
    • Performance evaluation in non-governmental organizations (NGOs): An analysis of evaluation models and their applications in Brazil
    • Campos, L., Andion, C., Serva, M., Rossetto, A., & Assumpção, J. (2011). Performance evaluation in non-governmental organizations (NGOs): An analysis of evaluation models and their applications in Brazil. Voluntas, 22(2), 238-258.
    • (2011) Voluntas , vol.22 , Issue.2 , pp. 238-258
    • Campos, L.1    Andion, C.2    Serva, M.3    Rossetto, A.4    Assumpção, J.5
  • 12
    • 0000414441 scopus 로고
    • Financial disclosure and entry to the European capital market
    • 00218456
    • Choi, F. D. S. (1973). Financial disclosure and entry to the European capital market. Journal of Accounting Research, 2(00218456), 159.
    • (1973) Journal of Accounting Research , vol.2 , pp. 159
    • Choi, F.D.S.1
  • 13
    • 0000253358 scopus 로고
    • Voluntary financial disclosure by Mexican corporations
    • Chow, C. W., & Wong-Boren, A. (1987). Voluntary financial disclosure by Mexican corporations. The Accounting Review, 62(3), 533-541.
    • (1987) The Accounting Review , vol.62 , Issue.3 , pp. 533-541
    • Chow, C.W.1    Wong-Boren, A.2
  • 14
    • 78650505200 scopus 로고    scopus 로고
    • Not-for-profit annual reports: What do museum managers communicate?
    • Christensen, A. L., & Mohr, R. M. (2003). Not-for-profit annual reports: What do museum managers communicate? Financial Accountability & Management, 19(2), 139-158.
    • (2003) Financial Accountability & Management , vol.19 , Issue.2 , pp. 139-158
    • Christensen, A.L.1    Mohr, R.M.2
  • 16
    • 84963163735 scopus 로고
    • Relationships between timeliness in corporate reporting and corporate attributes
    • Courtis, J. K. (1976). Relationships between timeliness in corporate reporting and corporate attributes. Accounting and Business Research, 6, 45-56.
    • (1976) Accounting and Business Research , vol.6 , pp. 45-56
    • Courtis, J.K.1
  • 17
    • 84864102104 scopus 로고    scopus 로고
    • Using social media to advance your goals
    • Cramer, B. (2009). Using social media to advance your goals. Nonprofit World, 27, 20-21.
    • (2009) Nonprofit World , vol.27 , pp. 20-21
    • Cramer, B.1
  • 18
    • 15544364896 scopus 로고    scopus 로고
    • Corporate boards in OECD countries: Size, composition, functioning and effectiveness
    • De Andrés-Alonso, P., Azofra, V., & Lopez, F. (2005). Corporate boards in OECD countries: Size, composition, functioning and effectiveness. Corporate Governance: An International Review, 13(2), 197-210.
    • (2005) Corporate Governance: An International Review , vol.13 , Issue.2 , pp. 197-210
    • de Andrés-Alonso, P.1    Azofra, V.2    Lopez, F.3
  • 20
    • 33750736083 scopus 로고    scopus 로고
    • The governance of nonprofit organizations: Empirical evidence from nongovernmental development organizations in Spain
    • De Andrés-Alonso, P., Cruz, N. M., & Romero-Merino, M. E. (2006). The governance of nonprofit organizations: Empirical evidence from nongovernmental development organizations in Spain. Nonprofit and Voluntary Sector Quarterly, 35(4), 588-604.
    • (2006) Nonprofit and Voluntary Sector Quarterly , vol.35 , Issue.4 , pp. 588-604
    • de Andrés-Alonso, P.1    Cruz, N.M.2    Romero-Merino, M.E.3
  • 21
    • 85019802094 scopus 로고    scopus 로고
    • Background, potential application and evidence form the USA, UK and Germany. In 21st Annual congress of the European accounting association, Antwerp, Belgium
    • Deller, D., Stubenrath, M., & Weber, C. (1998). Investor relations and the internet. Background, potential application and evidence form the USA, UK and Germany. In 21st Annual congress of the European accounting association, Antwerp, Belgium.
    • (1998) Investor relations and the internet
    • Deller, D.1    Stubenrath, M.2    Weber, C.3
  • 23
    • 5644280391 scopus 로고    scopus 로고
    • A cost benefit study of voluntary disclosure: Some empirical evidence from French listed companies
    • Depoers, F., & Firth, M. (2000). A cost benefit study of voluntary disclosure: Some empirical evidence from French listed companies. The European Accounting Review, 9(2), 245-263.
    • (2000) The European Accounting Review , vol.9 , Issue.2 , pp. 245-263
    • Depoers, F.1    Firth, M.2
  • 24
    • 0005921185 scopus 로고
    • Improving the quality of corporate financial disclosure
    • 00014788
    • Dhaliwal, D. S. (1980). Improving the quality of corporate financial disclosure. Accounting and Business Research, 10(00014788), 385-391.
    • (1980) Accounting and Business Research , vol.10 , pp. 385-391
    • Dhaliwal, D.S.1
  • 25
    • 33846592048 scopus 로고    scopus 로고
    • Exploring the impact of relationship transparency on business relationships: A cross sectional study among purchasing managers in Germany
    • Eggert, A., & Helm, S. (2003). Exploring the impact of relationship transparency on business relationships: A cross sectional study among purchasing managers in Germany. Industrial Marketing Management, 32(2), 101-108.
    • (2003) Industrial Marketing Management , vol.32 , Issue.2 , pp. 101-108
    • Eggert, A.1    Helm, S.2
  • 26
    • 0002230618 scopus 로고    scopus 로고
    • Larger board size and decreasing firm value in small firms
    • Eisenberg, T., Sundgren, S., & Wells, M. T. (1998). Larger board size and decreasing firm value in small firms. Journal of Financial Economics, 48(1), 35-54.
    • (1998) Journal of Financial Economics , vol.48 , Issue.1 , pp. 35-54
    • Eisenberg, T.1    Sundgren, S.2    Wells, M.T.3
  • 28
    • 68249135234 scopus 로고    scopus 로고
    • The determinants of funding to African NGOs
    • Fafchamps, M., & Owens, T. (2009). The determinants of funding to African NGOs. The World Bank Economic Review, 23(2), 295-321.
    • (2009) The World Bank Economic Review , vol.23 , Issue.2 , pp. 295-321
    • Fafchamps, M.1    Owens, T.2
  • 29
    • 78650927171 scopus 로고    scopus 로고
    • International articles: Effects of international investments on the Finnish commercial real estate market
    • Falkenbach, H., & Toivonen, S. (2010). International articles: Effects of international investments on the Finnish commercial real estate market. Journal of Real Estate Literature, 18(2), 313-328.
    • (2010) Journal of Real Estate Literature , vol.18 , Issue.2 , pp. 313-328
    • Falkenbach, H.1    Toivonen, S.2
  • 30
    • 16844368487 scopus 로고    scopus 로고
    • Determinants of voluntary internet financial reporting by local government authorities
    • Fisher, R., Laswad, F., & Oyelere, P. (2005). Determinants of voluntary internet financial reporting by local government authorities. Journal of Accounting and Public Policy, 24(2), 101-121.
    • (2005) Journal of Accounting and Public Policy , vol.24 , Issue.2 , pp. 101-121
    • Fisher, R.1    Laswad, F.2    Oyelere, P.3
  • 31
    • 22544443646 scopus 로고    scopus 로고
    • The corporate digital divide: Determinants of internet adoption
    • Forman, C. (2005). The corporate digital divide: Determinants of internet adoption. Management Science, 51(4), 641-654.
    • (2005) Management Science , vol.51 , Issue.4 , pp. 641-654
    • Forman, C.1
  • 32
    • 0033181404 scopus 로고    scopus 로고
    • Diversification of revenue strategies: Evolving resource dependence in nonprofit organizations
    • Froelich, K. A. (1999). Diversification of revenue strategies: Evolving resource dependence in nonprofit organizations. Nonprofit and Voluntary Sector Quarterly, 28(3), 246-268.
    • (1999) Nonprofit and Voluntary Sector Quarterly , vol.28 , Issue.3 , pp. 246-268
    • Froelich, K.A.1
  • 33
    • 0038188590 scopus 로고    scopus 로고
    • Strategic positioning and the financing of nonprofit organizations: Is efficiency rewarded in the contributions marketplace?
    • Frumkin, P., & Kim, M. T. (2001). Strategic positioning and the financing of nonprofit organizations: Is efficiency rewarded in the contributions marketplace? Public Administration Review, 61(3), 266-275.
    • (2001) Public Administration Review , vol.61 , Issue.3 , pp. 266-275
    • Frumkin, P.1    Kim, M.T.2
  • 35
    • 57049086282 scopus 로고    scopus 로고
    • Determinants of internet-based corporate governance disclosure by Spanish listed companies
    • Gandía, J. L. (2008). Determinants of internet-based corporate governance disclosure by Spanish listed companies. Online Information Review, 23(6), 791-817.
    • (2008) Online Information Review , vol.23 , Issue.6 , pp. 791-817
    • Gandía, J.L.1
  • 37
    • 0001874056 scopus 로고
    • Corporate signaling, external accounting, and capital market equilibrium: Evidence on dividends, income, and extraordinary items
    • Gonedes, N. J. (1978). Corporate signaling, external accounting, and capital market equilibrium: Evidence on dividends, income, and extraordinary items. Journal of Accounting Research, 16(1), 26-79.
    • (1978) Journal of Accounting Research , vol.16 , Issue.1 , pp. 26-79
    • Gonedes, N.J.1
  • 38
    • 85019803868 scopus 로고    scopus 로고
    • Un análisis empírico de la utilidad de la información contable en las entidades no lucrativas
    • González, M. J., & Cañadas, E. (2005). Un análisis empírico de la utilidad de la información contable en las entidades no lucrativas. Cuadernos De Ciencias Económicas y Empresariales, 49, 43-65.
    • (2005) Cuadernos De Ciencias Económicas Y Empresariales , vol.49 , pp. 43-65
    • González, M.J.1    Cañadas, E.2
  • 39
    • 0038029074 scopus 로고    scopus 로고
    • External reporting of accounting and financial information via the internet in Spain
    • Gowthorpe, C., & Amat, O. (1999). External reporting of accounting and financial information via the internet in Spain. European Accounting Review, 8(2), 365-371.
    • (1999) European Accounting Review , vol.8 , Issue.2 , pp. 365-371
    • Gowthorpe, C.1    Amat, O.2
  • 40
    • 77957346224 scopus 로고    scopus 로고
    • Information transparency in business-to-consumer markets: Concepts, framework, and research agenda
    • Granados, N., Gupta, A., & Kauffman, R. J. (2010). Information transparency in business-to-consumer markets: Concepts, framework, and research agenda. Information Systems Research, 21(2), 207-226.
    • (2010) Information Systems Research , vol.21 , Issue.2 , pp. 207-226
    • Granados, N.1    Gupta, A.2    Kauffman, R.J.3
  • 41
  • 42
    • 5744221329 scopus 로고    scopus 로고
    • Board leadership, outside directors' expertise and voluntary corporate disclosures
    • Gul, F. A., & Leung, S. (2004). Board leadership, outside directors' expertise and voluntary corporate disclosures. Journal of Accounting and Public Policy, 23(5), 351-379.
    • (2004) Journal of Accounting and Public Policy , vol.23 , Issue.5 , pp. 351-379
    • Gul, F.A.1    Leung, S.2
  • 44
    • 34250216372 scopus 로고    scopus 로고
    • The strategic use of information technology by nonprofit organizations: Increasing capacity and untapped potential
    • Hackler, D., & Saxton, G. D. (2007). The strategic use of information technology by nonprofit organizations: Increasing capacity and untapped potential. Public Administration Review, 67(3), 474-487.
    • (2007) Public Administration Review , vol.67 , Issue.3 , pp. 474-487
    • Hackler, D.1    Saxton, G.D.2
  • 46
    • 0037691145 scopus 로고    scopus 로고
    • The internet as a vehicle for investor relations: The Swedish case
    • Hedlin, P. (1999). The internet as a vehicle for investor relations: The Swedish case. European Accounting Review, 8(2), 373-381.
    • (1999) European Accounting Review , vol.8 , Issue.2 , pp. 373-381
    • Hedlin, P.1
  • 47
    • 33748298661 scopus 로고    scopus 로고
    • Board accountability: Lessons from the field
    • Holland, T. P. (2002). Board accountability: Lessons from the field. Nonprofit Management and Leadership, 12(4), 409-428.
    • (2002) Nonprofit Management and Leadership , vol.12 , Issue.4 , pp. 409-428
    • Holland, T.P.1
  • 48
    • 49949117622 scopus 로고    scopus 로고
    • Financial reporting by New Zealand charities: Finding a way forward
    • Hooper, K., Sinclair, R., Hui, D., & Mataira, K. (2008). Financial reporting by New Zealand charities: Finding a way forward. Managerial Auditing Journal, 23(1), 68-83.
    • (2008) Managerial Auditing Journal , vol.23 , Issue.1 , pp. 68-83
    • Hooper, K.1    Sinclair, R.2    Hui, D.3    Mataira, K.4
  • 49
    • 79953004627 scopus 로고    scopus 로고
    • Board, ownership and performance of banks with a dual board system: Evidence from Taiwan
    • Huang, C. (2010). Board, ownership and performance of banks with a dual board system: Evidence from Taiwan. Journal of Management and Organization, 16(2), 219-234.
    • (2010) Journal of Management and Organization , vol.16 , Issue.2 , pp. 219-234
    • Huang, C.1
  • 50
    • 59649088504 scopus 로고    scopus 로고
    • The potential of web sites as a relationship building tool for charitable fundraising NPOs
    • Ingenhoff, D., & Koelling, A. M. (2009). The potential of web sites as a relationship building tool for charitable fundraising NPOs. Public Relations Review, 35(1), 66-73.
    • (2009) Public Relations Review , vol.35 , Issue.1 , pp. 66-73
    • Ingenhoff, D.1    Koelling, A.M.2
  • 51
    • 34748816561 scopus 로고    scopus 로고
    • Designing agendas to reflect board roles and responsibilities: Results of a study
    • Inglis, S., & Weaver, L. (2000). Designing agendas to reflect board roles and responsibilities: Results of a study. Nonprofit Management and Leadership, 11(1), 65-77.
    • (2000) Nonprofit Management and Leadership , vol.11 , Issue.1 , pp. 65-77
    • Inglis, S.1    Weaver, L.2
  • 52
    • 4043125432 scopus 로고    scopus 로고
    • Nonprofit organizations' use of the World Wide Web: Are they sufficiently fulfilling organizational goals?
    • Kang, S., & Norton, H. E. (2004). Nonprofit organizations' use of the World Wide Web: Are they sufficiently fulfilling organizational goals? Public Relations Review, 30, 279-284.
    • (2004) Public Relations Review , vol.30 , pp. 279-284
    • Kang, S.1    Norton, H.E.2
  • 53
    • 0142087011 scopus 로고    scopus 로고
    • Reengineering nonprofit financial accountability: Toward a more reliable foundation for regulation
    • Keating, E. K., & Frumkin, P. (2003). Reengineering nonprofit financial accountability: Toward a more reliable foundation for regulation. Public Administration Review, 63(1), 3-15.
    • (2003) Public Administration Review , vol.63 , Issue.1 , pp. 3-15
    • Keating, E.K.1    Frumkin, P.2
  • 54
    • 2442556820 scopus 로고    scopus 로고
    • Disclosure practices of foreign companies interacting with U.S. markets
    • Khanna, T., Palepu, K. G., & Srinivasan, S. (2004). Disclosure practices of foreign companies interacting with U. S. markets. Journal of Accounting Research, 42(2), 475-508.
    • (2004) Journal of Accounting Research , vol.42 , Issue.2 , pp. 475-508
    • Khanna, T.1    Palepu, K.G.2    Srinivasan, S.3
  • 56
    • 34648831620 scopus 로고    scopus 로고
    • The association between board composition and different types of voluntary disclosure
    • Lim, S., Matolcsy, Z., & Chow, D. (2007). The association between board composition and different types of voluntary disclosure. European Accounting Review, 16, 555-583.
    • (2007) European Accounting Review , vol.16 , pp. 555-583
    • Lim, S.1    Matolcsy, Z.2    Chow, D.3
  • 58
    • 27844462948 scopus 로고    scopus 로고
    • The internationalization speed of e-commerce companies: An empirical analysis
    • Luo, Y., & Du, J. (2005). The internationalization speed of e-commerce companies: An empirical analysis. International Marketing Review, 22(6), 693-709.
    • (2005) International Marketing Review , vol.22 , Issue.6 , pp. 693-709
    • Luo, Y.1    Du, J.2
  • 59
    • 77957267175 scopus 로고    scopus 로고
    • Dynamic transparency, prudential justice, and corporate transformation: Becoming socially responsible in the internet age
    • 01674544
    • Madsen, P. (2009). Dynamic transparency, prudential justice, and corporate transformation: Becoming socially responsible in the internet age. Journal of Business Ethics, 90(01674544), 639-648.
    • (2009) Journal of Business Ethics , vol.90 , pp. 639-648
    • Madsen, P.1
  • 60
    • 46749155446 scopus 로고    scopus 로고
    • Money and time donations to Spanish non-governmental organizations for development aid
    • Marcuello, C., & Salas, V. (2000). Money and time donations to Spanish non-governmental organizations for development aid. Investigaciones Económicas, 14, 51-73.
    • (2000) Investigaciones Económicas , vol.14 , pp. 51-73
    • Marcuello, C.1    Salas, V.2
  • 63
    • 0039886678 scopus 로고    scopus 로고
    • Organizational characteristics and funding environments: A study of a population of united way-affiliated nonprofits
    • Melissa, M. S., Hager, M. A., & Griffin, J. J. (2001). Organizational characteristics and funding environments: A study of a population of united way-affiliated nonprofits. Public Administration Review, 61(3), 276-289.
    • (2001) Public Administration Review , vol.61 , Issue.3 , pp. 276-289
    • Melissa, M.S.1    Hager, M.A.2    Griffin, J.J.3
  • 64
    • 0000057597 scopus 로고
    • Institutional organizations: Formal structure as myth and ceremony
    • Meyer, J. W., & Rowan, B. (1977). Institutional organizations: Formal structure as myth and ceremony. American Journal of Sociology, 83(1977), 340-363.
    • (1977) American Journal of Sociology , vol.83 , Issue.1977 , pp. 340-363
    • Meyer, J.W.1    Rowan, B.2
  • 65
    • 67349229354 scopus 로고    scopus 로고
    • El reto de la comunicación en el tercer sector no lucrativo
    • Montserrat, L. (2008). El reto de la comunicación en el tercer sector no lucrativo. Revista Española Del Tercer Sector, 8, 17-38.
    • (2008) Revista Española Del Tercer Sector , vol.8 , pp. 17-38
    • Montserrat, L.1
  • 66
    • 84864113638 scopus 로고    scopus 로고
    • Putting the lasts first: The case for community-focused and peer-managed NGO accountability mechanisms
    • Murtaza, N. (2011). Putting the lasts first: The case for community-focused and peer-managed NGO accountability mechanisms. Voluntas, 22, 1-17.
    • (2011) Voluntas , vol.22 , pp. 1-17
    • Murtaza, N.1
  • 67
    • 68949172250 scopus 로고    scopus 로고
    • Public sector information management in east and Southern Africa: Implications for FOI, democracy and integrity in government
    • Mutula, S., & Wamukoya, J. M. (2009). Public sector information management in east and Southern Africa: Implications for FOI, democracy and integrity in government. International Journal of Information Management, 29(5), 333.
    • (2009) International Journal of Information Management , vol.29 , Issue.5 , pp. 333
    • Mutula, S.1    Wamukoya, J.M.2
  • 68
    • 1342286066 scopus 로고    scopus 로고
    • The use of the internet by ten South African non-governmental organizations-a public relations perspective
    • Naude, A. M. E., Froneman, J. D., & Atwood, R. A. (2004). The use of the internet by ten South African non-governmental organizations-a public relations perspective. Public Relations Review, 30(1), 87-94.
    • (2004) Public Relations Review , vol.30 , Issue.1 , pp. 87-94
    • Naude, A.M.E.1    Froneman, J.D.2    Atwood, R.A.3
  • 70
    • 55949098446 scopus 로고    scopus 로고
    • Not-for-profit organizations can profit by investing in the internet
    • Oehler, J. E. (2000). Not-for-profit organizations can profit by investing in the internet. The CPA Journal, 70(12), 65.
    • (2000) The CPA Journal , vol.70 , Issue.12 , pp. 65
    • Oehler, J.E.1
  • 71
    • 0009075034 scopus 로고    scopus 로고
    • Determinants of donations in private nonprofit markets
    • Okten, C., & Weisbrod, B. A. (2000). Determinants of donations in private nonprofit markets. Journal of Public Economics, 75(2), 255-272.
    • (2000) Journal of Public Economics , vol.75 , Issue.2 , pp. 255-272
    • Okten, C.1    Weisbrod, B.A.2
  • 72
    • 20744441831 scopus 로고    scopus 로고
    • Timeliness of corporate financial reporting in emerging capital markets: Empirical evidence from the Zimbabwe stock exchange
    • Owusu-Ansah, S. (2000). Timeliness of corporate financial reporting in emerging capital markets: Empirical evidence from the Zimbabwe stock exchange. Accounting and Business Research, 30(3), 241-254.
    • (2000) Accounting and Business Research , vol.30 , Issue.3 , pp. 241-254
    • Owusu-Ansah, S.1
  • 74
    • 0010847041 scopus 로고    scopus 로고
    • Nonprofit's use of awards to improve and demonstrate performance: Valuable discipline or burdensome formalities?
    • Paton, R., & Foot, J. (2000). Nonprofit's use of awards to improve and demonstrate performance: Valuable discipline or burdensome formalities? Voluntas, 11(4), 329-353.
    • (2000) Voluntas , vol.11 , Issue.4 , pp. 329-353
    • Paton, R.1    Foot, J.2
  • 76
    • 0000726575 scopus 로고
    • Disclosure quality in governmental financial reports: An assessment of the appropriateness of a compound measure
    • Robbins, W. A., & Austin, K. R. (1986). Disclosure quality in governmental financial reports: An assessment of the appropriateness of a compound measure. Journal of Accounting Research, 24(2), 412.
    • (1986) Journal of Accounting Research , vol.24 , Issue.2 , pp. 412
    • Robbins, W.A.1    Austin, K.R.2
  • 77
    • 77953636056 scopus 로고    scopus 로고
    • Factores explicativos de la revelación voluntaria de información sobre fuentes de ventaja competitiva empresarial
    • Rodríguez, G. (2004). Factores explicativos de la revelación voluntaria de información sobre fuentes de ventaja competitiva empresarial. Revista Española De Financiación y Contabilidad, 33(122), 705-739.
    • (2004) Revista Española De Financiación Y Contabilidad , vol.33 , Issue.122 , pp. 705-739
    • Rodríguez, G.1
  • 78
    • 46749093427 scopus 로고    scopus 로고
    • El gobierno de las fundaciones en españa. patronatos sin patrones
    • Romero, E., Azofra, V., & De Andrés, P. (2008). El gobierno de las fundaciones en españa. patronatos sin patrones. Universia Business Review, 86-103.
    • (2008) Universia Business Review , pp. 86-103
    • Romero, E.1    Azofra, V.2    de Andrés, P.3
  • 79
    • 84862283950 scopus 로고    scopus 로고
    • The relational determinants of nonprofit web site fundraising effectiveness: An exploratory study
    • Sargeant, A., West, D. C., & Jay, E. (2007). The relational determinants of nonprofit web site fundraising effectiveness: An exploratory study. Nonprofit Management and Leadership, 18(2), 141-156.
    • (2007) Nonprofit Management and Leadership , vol.18 , Issue.2 , pp. 141-156
    • Sargeant, A.1    West, D.C.2    Jay, E.3
  • 80
    • 79952939207 scopus 로고    scopus 로고
    • Accountability online: Understanding the web-based accountability practices of nonprofit organizations
    • Saxton, G. D., & Guo, C. (2011). Accountability online: Understanding the web-based accountability practices of nonprofit organizations. Nonprofit and Voluntary Sector Quarterly, 40(2), 270.
    • (2011) Nonprofit and Voluntary Sector Quarterly , vol.40 , Issue.2 , pp. 270
    • Saxton, G.D.1    Guo, C.2
  • 81
    • 33645157478 scopus 로고    scopus 로고
    • Legitimacy, transparency, and information technology: The world trade organization in an era of contentious trade politics
    • Smythe, E., & Smith, P. J. (2006). Legitimacy, transparency, and information technology: The world trade organization in an era of contentious trade politics. Global Governance, 12(1), 31.
    • (2006) Global Governance , vol.12 , Issue.1 , pp. 31
    • Smythe, E.1    Smith, P.J.2
  • 82
    • 84864090812 scopus 로고    scopus 로고
    • Relations between dimensions of corporate governance and corporate performance: An empirical study among banks in the Lebanon
    • Soto, M. (2009). Relations between dimensions of corporate governance and corporate performance: An empirical study among banks in the Lebanon. International Journal of Management, 26(3), 476-488.
    • (2009) International Journal of Management , vol.26 , Issue.3 , pp. 476-488
    • Soto, M.1
  • 83
    • 0001981295 scopus 로고    scopus 로고
    • Overall evaluation of economic theories
    • Steinberg, R. (1997). Overall evaluation of economic theories. Voluntas, 8(2), 179-204.
    • (1997) Voluntas , vol.8 , Issue.2 , pp. 179-204
    • Steinberg, R.1
  • 84
    • 21844442887 scopus 로고
    • Managing legitimacy: Strategic and institutional approaches
    • Suchman, M. C. (1995). Managing legitimacy: Strategic and institutional approaches. The Academy of Management Review, 20(3), 571.
    • (1995) The Academy of Management Review , vol.20 , Issue.3 , pp. 571
    • Suchman, M.C.1
  • 85
    • 78651405214 scopus 로고    scopus 로고
    • Charity watchdogs and the limits of information-based regulation
    • Szper, R., & Prakash, A. (2011). Charity watchdogs and the limits of information-based regulation. Voluntas, 22(1), 112.
    • (2011) Voluntas , vol.22 , Issue.1 , pp. 112
    • Szper, R.1    Prakash, A.2
  • 86
    • 70450160687 scopus 로고    scopus 로고
    • What explains the extent and content of social and environmental disclosures on corporate websites: A study of social and environmental reporting in Swedish listed corporations
    • Tagesson, T., Blank, V., Broberg, P., & Collin, S. (2009). What explains the extent and content of social and environmental disclosures on corporate websites: A study of social and environmental reporting in Swedish listed corporations. Corporate Social Responsibility and Environmental Management, 16(6), 352.
    • (2009) Corporate Social Responsibility and Environmental Management , vol.16 , Issue.6 , pp. 352
    • Tagesson, T.1    Blank, V.2    Broberg, P.3    Collin, S.4
  • 87
    • 0142249292 scopus 로고    scopus 로고
    • Legitimacy and the role of UK third sector organizations in the policy process
    • Taylor, M., & Warburton, D. (2003). Legitimacy and the role of UK third sector organizations in the policy process. Voluntas, 14(3), 321.
    • (2003) Voluntas , vol.14 , Issue.3 , pp. 321
    • Taylor, M.1    Warburton, D.2
  • 89
    • 67349089912 scopus 로고    scopus 로고
    • Corporate dynamic transparency: The new ICT-driven ethics?
    • Vaccaro, A., & Madsen, P. (2009). Corporate dynamic transparency: The new ICT-driven ethics? Ethics and Information Technology, 11(2), 113.
    • (2009) Ethics and Information Technology , vol.11 , Issue.2 , pp. 113
    • Vaccaro, A.1    Madsen, P.2
  • 90
    • 0001155473 scopus 로고    scopus 로고
    • Board meeting frequency and firm performance
    • Vafeas, N. (1999). Board meeting frequency and firm performance. Journal of Financial Economics, 53(1), 113-142.
    • (1999) Journal of Financial Economics , vol.53 , Issue.1 , pp. 113-142
    • Vafeas, N.1
  • 91
    • 84864104330 scopus 로고    scopus 로고
    • Estructura y gestión financiera de las entidades sin ánimo de lucro. Especial atención a la financiación privada
    • Valor, C., & De la Cuesta, M. (2006). Estructura y gestión financiera de las entidades sin ánimo de lucro. Especial atención a la financiación privada. Revista Española Del Tercer Sector, 2, 125-150.
    • (2006) Revista Española Del Tercer Sector , vol.2 , pp. 125-150
    • Valor, C.1    de la Cuesta, M.2
  • 92
    • 78650992299 scopus 로고    scopus 로고
    • Can resource dependence and coercive isomorphism explain nonprofit organizations' compliance with reporting standards?
    • Verbruggen, S., Christiaens, J., & Milis, K. (2011). Can resource dependence and coercive isomorphism explain nonprofit organizations' compliance with reporting standards? Nonprofit and Voluntary Sector Quarterly, 40(1), 5-32.
    • (2011) Nonprofit and Voluntary Sector Quarterly , vol.40 , Issue.1 , pp. 5-32
    • Verbruggen, S.1    Christiaens, J.2    Milis, K.3
  • 93
    • 84864077969 scopus 로고    scopus 로고
    • Financial management in government entails evaluating nonprofits: Are you ready for the next natural disaster?
    • Wallace, W. A. (2006). Financial management in government entails evaluating nonprofits: Are you ready for the next natural disaster? The Journal of Government Financial Management, 55(1), 44-57.
    • (2006) The Journal of Government Financial Management , vol.55 , Issue.1 , pp. 44-57
    • Wallace, W.A.1
  • 94
    • 53649089879 scopus 로고    scopus 로고
    • CSR information disclosure on the web: A context-based approach analysing the influence of country of origin and industry sector
    • Wanderley, L. S. O., Lucian, R., Farache, F., & Sousa Filho, J. M. (2008). CSR information disclosure on the web: A context-based approach analysing the influence of country of origin and industry sector. Journal of Business Ethics, 82(2), 369-378.
    • (2008) Journal of Business Ethics , vol.82 , Issue.2 , pp. 369-378
    • Wanderley, L.S.O.1    Lucian, R.2    Farache, F.3    Sousa Filho, J.M.4
  • 96
    • 2642533396 scopus 로고    scopus 로고
    • The determinants and characteristics of voluntary internet-based disclosures by listed Chinese companies
    • Xiao, J. Z., He, Y., & Chow, C. W. (2004). The determinants and characteristics of voluntary internet-based disclosures by listed Chinese companies. Journal of Accounting and Public Policy, 23(3), 191-225.
    • (2004) Journal of Accounting and Public Policy , vol.23 , Issue.3 , pp. 191-225
    • Xiao, J.Z.1    He, Y.2    Chow, C.W.3
  • 97
    • 0037409183 scopus 로고    scopus 로고
    • Earnings management and corporate governance: The role of the board and the audit committee
    • Xie, B., Davidson, W. N., I. I. I., & DaDalt, P. J. (2003). Earnings management and corporate governance: The role of the board and the audit committee. Journal of Corporate Finance, 9(3), 295-316.
    • (2003) Journal of Corporate Finance , vol.9 , Issue.3 , pp. 295-316
    • Xie, B.1    Davidson III, W.N.2    Dadalt, P.J.3


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.