Associations between organizational specific-attributes and the extent of disclosure in charity annual returns

• Published in: International Journal of Mathematical Models and Methods in Applied Sciences
• Main Author: Zainon S.; Atan R.; Ahmad R.A.R.; Wah Y.B.
• Format: Article
• Language: English
• Published: 2012
• Online Access: https://www.scopus.com/inward/record.uri?eid=2-s2.0-84871074537&partnerID=40&md5=b5b410e4f0147d596ed0e9dde2fb1e94

Researchers have investigated associations between organizational specific-attributes and the extent of disclosures in charity organizations. Findings have consistently shown the organizational performance, size and the external governance mechanism are significantly associated with the extent of disclosure, while mixed results have been reported for non-financial performance, and the internal governance mechanism such as board size and board composition. The purpose of this paper is to further extend the examination of the associations between the organizational specific-attributes and the extent of disclosure. The results of multiple regression analysis of 65 charity organizations confirm significant and positive association between the extent of disclosure and financial performance, organizational size, and the existence of an independent audit. No significant association is found between non-financial performance, board size, board composition and organizational age with the extent of disclosure. This paper contributes to the literature particularly in the context of charity organizations reporting of information through its disclosure in annual returns.