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首页> 外文期刊>Research Journal of Finance and Accounting >The Impact of Financial and Non-Financial Information Disclosure to Donation Decision in NonProfit Organization by Individual Donor (A True-Experiment Research)
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The Impact of Financial and Non-Financial Information Disclosure to Donation Decision in NonProfit Organization by Individual Donor (A True-Experiment Research)

机译：财务和非财务信息披露对个人捐赠者非营利组织捐赠决策的影响（真实实验研究）

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The purpose of this research is to analyze and evaluate the impact of financial and non-financial information disclosure to donation decision in the nonprofit organization by the individual donor. Using methods of true-experimental research with Posttest-Only Control Design with Completely Randomized Designs-within-subject or CR-p. A total of 16 students selected according to pre-defined categories and divided into 8 groups as proxy decision makers are faced with four manipulation disclosure. Results showed that the average number of the decision against nonprofit donations by individual donors to participants is different between types of disclosure; greater donor preference to non-financial; the decision is based on the type of donation without any disclosure to make sure there are other factors into consideration donor in donating; and this study confirmed the Agency Theory where there is an agency relationship between the donor as principal and NPO as an agent that must be met in order to avoid agency problems resulting condition information gaps. The study was limited to as a quasi-experiments are run in simulation with the students as a proxy decision maker donations have not been able to present a perfect ecological validity in the simulation where students are not the actual decision makers who do not use his own money to the benefit of donation and this study is limited to the type of disclosure of financial and non-financial as independent variables means that there are other factors that may influence the decision of donations that are not investigated in this study.
机译：本研究的目的是分析和评估财务和非财务信息披露对个人捐赠者在非营利组织中做出捐赠决定的影响。使用真实实验研究方法和仅具有测试后的对照设计以及完全随机设计的受试者内或CR-p。根据预先定义的类别，共有16名学生被选为代理决策者，并分为8组，面临着四个操纵披露。结果表明，披露类型不同的个人捐赠者对参与者的非营利性捐赠决定的平均数目有所不同;捐助者对非金融的偏好更大;该决定基于捐赠的类型而未作任何披露，以确保捐赠者在捐赠时考虑其他因素;这项研究证实了代理理论，在该理论中必须满足捐赠者作为委托人与非营利组织作为代理之间的代理关系，以避免代理问题导致条件信息空白。该研究仅限于模拟实验，与学生一起进行模拟实验，因为代理决策者捐赠不能在模拟中展现出完美的生态有效性，因为学生不是不使用自己的实际决策者的人钱以捐赠为目的，本研究仅限于财务和非财务披露的类型，因为独立变量意味着还有其他可能影响捐赠决策的因素，本研究未对此进行调查。

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