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VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations - Voluntary organizations have been praised as “schools of democracy” that promote citizens’ political...  相似文献   

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VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations - Voluntary sector and non-profit studies require theoretical frameworks facilitating better understandings of what occurs...  相似文献   

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VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations - Conducting a study on a sample of 303 participants from the Novi Sad Voluntary Service we set out to validate the...  相似文献   

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The aim of this paper is to examine the influence of Portuguese Foundation’s characteristics on their annual report disclosure practices. Data were collected from 142 Foundations in Portugal, which represents 50.9% of the Portuguese foundational sector. Supported by a Structural Equation Model (SEM), this study evaluates cause–effect relationship between Voluntary Disclosure, Board Structure, Organizations’ Characteristics and the existence of Auditing. Findings reveal that Organizations’ Characteristics influence the forms of Auditing, and on its turn, Auditing has a positive indirect impact on Voluntary Disclosure. Contrary to expectations, Board Structure does not affect Voluntary Disclosure. This paper fills a void in the literature by examining the impact of Foundations’ characteristics on their voluntary disclosure of financial and non-financial information.  相似文献   

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