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Donor use of nonprofit financial information

In: Research Handbook on Nonprofit Accounting

Author

Listed:
  • Saleha B. Khumawala
  • Arpita A. Shroff

Abstract

This chapter provides a comprehensive review of over three decades of academic literature on the role of financial information in nonprofits’ ability to get donations. We discuss how potential donors obtain, process, and use financial information. The organization’s funding model, and the type of donor, affect the usefulness of financial information. Some donors obtain information indirectly, with nonprofit rating agencies as intermediaries. We also discuss prior findings on nonprofits’ incentives to manage financial indicators, as well as future avenues of research.

Suggested Citation

  • Saleha B. Khumawala & Arpita A. Shroff, 2023. "Donor use of nonprofit financial information," Chapters, in: Daniel Tinkelman & Linda M. Parsons (ed.), Research Handbook on Nonprofit Accounting, chapter 2, pages 12-35, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:20808_2
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    File URL: https://www.elgaronline.com/doi/10.4337/9781800888289.00009
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    Citations

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    Cited by:

    1. Mayapada, Arung Gihna & Biswas, Pallab Kumar & Roberts, Helen, 2024. "Financial reporting timeliness and its determinants in UK charities," Advances in accounting, Elsevier, vol. 65(C).

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