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INFORMATION DISCLOSURE BY CHARITY ORGANIZATIONS

机译：慈善组织的信息披露

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This study is an empirical investigation on the extent of disclosure of information by charity organizations in Malaysia. It also reports the association between organizational-specific attributes and the extent of disclosure. Using content analysis, a total of 88 items of information listed in disclosure index were applied to 65 annual returns for the year 2009 of charity organizations. The study revealed a very low level of disclosure of information, with a mean score of only 23.98. The findings also found that the existence of an independent audit is highly significant and positively related to the extent of disclosure. Similarly, the organizational-specific attributes such as organizational size and financial performance are also found to be significant. Other variables such as age, board size and board composition are insignificant in explaining the extent of disclosure. This study has contributed to the academic literature, showing that the existence of external governance mechanism brings the potential for better disclosure and transparency. This disclosure is at least sufficiently meets the requirement of the Registry. This study could assist in better understanding of how to improve the extent of disclosure for the charity organizations.
机译：这项研究是对马来西亚慈善组织信息披露程度的实证研究。它还报告了组织特定属性与披露范围之间的关联。通过内容分析，将披露索引中列出的88项信息应用于慈善组织2009年的65项年度收益。该研究表明信息披露水平非常低，平均得分仅为23.98。调查结果还发现，独立审计的存在非常重要，并且与披露程度呈正相关。同样，还发现组织特定的属性（例如组织规模和财务绩效）很重要。其他变量（例如年龄，董事会规模和董事会组成）在解释披露程度方面并不重要。这项研究为学术文献做出了贡献，表明外部治理机制的存在带来了更好的披露和透明度的潜力。本公开至少足以满足注册管理机构的要求。这项研究可以帮助更好地了解如何提高慈善组织的披露程度。

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