A Study of Influential Determinants on Internet Disclosure Levels of NPOs

• Main Authors: HSIU-YING LEE, 李岫穎
• Other Authors: Chiang-Liang Lin
• Format: Others
• Language: zh-TW
• Published: 2007
• Online Access: http://ndltd.ncl.edu.tw/handle/76557608990807055712

碩士 === 中原大學 === 會計研究所 === 95 === Abstract This paper estimates the responsiveness of internet information disclosure levels (IDL) to a number of economic variables, including organization characteristics, revenue characteristics, and expense characteristics. In organization characteristics, we find that activity area and age respectively have significant positive and negative association with IDL. Hence national and young NPOs have more IDL than others. In revenue characteristics, the results indicate that donation revenue, existing significantly positive association with IDL, while business and grant revenue, exist significantly negative associations with IDL. In expense characteristics, we find that none variables have significant associations with IDL, indicating they are not the determinants of IDL.