Encouraging organizations to be more open has been a key issue in contemporary debates over nonprofit accountability. However, our understanding of what motivates organizations to the disclosure decision is weak. We aim to enhance our understanding of this critical issue by developing and...

This study examines why some nonprofit organizations are willing to voluntarily provide their audited financial statements for review and others are not. While we are not stakeholders in these enterprises, we believe this study provides some descriptive evidence and insights on the nature of...

Nonprofit organizations can make voluntary disclosures useful to donors through annual reports that describe their accomplishments and thank donors for their support. Donors may be motivated to make future contributions to a nonprofit organization based on either the content of the annual report...