An empirical study on the determinants of information disclosure of Malaysian non-profit organizations

Zainon, Saunah; Atan, Ruhaya; Wah, Yap Bee

doi:10.1108/ara-04-2013-0026

Cited by 55 publications

(85 citation statements)

References 51 publications

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“…After all questionnaires have been collected, the researcher will analyze the data starting with the tabulation of data that is still not summarized, then analyze the data to find out the perceptions of the employees of the University of Bangka Belitung regarding the level of voluntary information disclosure conducted by the University of Bangka Belitung as measured by Non-Profit Reporting Organizations The index proposed by Zainon et al (2014).…”

Section: Discussionmentioning

confidence: 99%

Voluntary Disclosure Practices at University of Bangka Belitung by Using Non Profit Organization Reporting Index

Anggita¹,

Yunita²,

Rosalina³

et al. 2019

Proceedings of the International Conference on Maritime and Archipelago (ICoMA 2018)

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In the fulfillment of public trust, nonprofit organizations are required to provide information on the source of funds obtained and the use of such funds in a financial statement which will ultimately be assessed the financial performance of nonprofit organizations. Nonprofit organizations and contributors will always agree on a set of financial management and reporting rules that will be an attachment of the cooperation agreement at the time of signing the collective agreement document. Non profit organizations need to provide information that may reflect a company's capabilities over a period so as to guide the performance of the organization by stakeholders (PSAK No. 45): First, the services provided by nonprofit organizations and their ability to continue providing such services, how managers carry out their responsibilities for the performance of nonprofit organizations. This study aims to analyze the perception of Bangka Belitung University employees about the level of voluntary information disclosure conducted by Bangka Belitung University as measured by Non Profit Organizations Reporting Index. The results of this study say that most stakeholders want information disclosure about some important things related to information needed by the public. Like financial information, some items shown by Non-Profit Organizations are very important for the public to know such as funding for social activities (student affairs). This is not to criticize an institution, but for nonprofit organizations public trust is very important because it affects the credibility of the institution.

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Section: Discussionmentioning

confidence: 99%

Voluntary Disclosure Practices at University of Bangka Belitung by Using Non Profit Organization Reporting Index

Anggita¹,

Yunita²,

Rosalina³

et al. 2019

Proceedings of the International Conference on Maritime and Archipelago (ICoMA 2018)

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“…Como consequência, aumenta a necessidade de confiança do público e do governo nesse tipo de organização (Fletcher, et al 2003;Spear, Cornforth & Aiken 2009). Os arranjos de governança das Ocfnes devem ser adequados para assegurar que elas sejam efetivas, responsáveis, cumpridoras de sua missão e prestadoras de contas de suas ações (Cornforth 2012;Fletcher, et al 2003), o que resulta na necessidade de transparência da gestão (Gray, Bebbington & Collison, 2006;Zainon, Atan & Wah, 2014). Uma característica dessas organizações é que o patrimônio delas é formado a partir das doações de bens e direitos, vindas de qualquer doador social (incluindo os governos e os demais públicos interessados), que não se configuram como proprietários da organização e, portanto, não podem reivindicar retorno sobre o investimento feito (Core, Guay & Verdi, 2006;Gentry, 2002).…”

Section: Organizações Da Sociedade Civil De Interesse Público -Oscipunclassified

As Boas Práticas De Governança: Um Estudo Sobre a Transparência E Prestação De Contas Nas Oscips Do Rs

Silva¹,

Seibert²,

Wbatuba³

et al. 2016

RGSA

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O tema governança vem difundindo-se no âmbito organizacional como forma estratégica de garantir a competitividade, sustentabilidade e a perenidade das organizações. As boas práticas de governança são fundamentadas em princípios, como a transparência, a responsabilidade organizacional e a prestação de contas, e não se restringem as sociedades anônimas. A obediência aos princípios da governança contribuiria para a legitimação das organizações pelos seus públicos de interesse. Neste contexto, o objetivo do estudo foi identificar quais são as informações disponibilizadas pelas Organizações da Sociedade Civil de Interesse Público (OSCIPs) do Estado do Rio Grande do Sul como prestação de contas aos seus públicos de interesse, em seus sítios de internet. A amostra foi de 89 organizações. A abordagem metodológica utilizada foi qualitativa e a coleta de evidências foi bibliográfica, documental e observação não participante nos sites das OSCIPs. As evidencias foram tratadas através de estatística descritiva e análise de conteúdo. Os resultados sugerem que as informações evidenciadas são insuficientes para se caracterizar como adequada a prestação de contas aos seus stakeholders, o que demonstra a falta de transparência e a necessidade de melhoria do seu sistema de governança, principalmente no atendimento aos princípios de transparência e de prestação de contas. A pesquisa limitou-se as informações disponíveis nos sítios de internet, sem acesso as evidências restritas às dependências das organizações e seus membros o que remete a necessidade de outras pesquisas sobre o tema.

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“…Supporting this view, it is assumed that the large size of the board is one of the significant determinants to decide the effectiveness of operational processes including the information disclosure behavior of a firm. In conformity with this opinion, several studies have documented that board size significantly influences on the degree of corporate disclosure (Zainon et al, 2014;Al-Janadi et al, 2016;Mandzila and Zéghal, 2016). ISSN 1946-052X 2018 Most of them (e.g.…”

Section: Board Sizementioning

confidence: 99%

“…This includes an observation of the relationship between corporate governance mechanisms and information disclosure practices in the association of Southeast Asian Nations (ASEAN). For instance, a study of Zainon et al (2014) and Apadore and Zainol (2014) reveal that the extent of corporate disclosure in Malaysia is dominated by ownership concentration, audit quality, board independence, CEO duality, board size and the presence of external auditors. Alternatively, based on a study by Haniffa and Cooke (2002), the results show that only two corporate governance characteristics, which are a family member on the board and chairperson are a non-executive director, are negatively correlated with the voluntary disclosure practices of both financial and non-financial information in the annual reports of Malaysian listed corporations.…”

Section: Introductionmentioning

confidence: 99%

The Effects of Board Compositions and Audit Committee Characteristics on Information Disclosure Practices: A Case of Singapore

Chantachaimongkol¹,

Chen²

2018

AJFA

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This paper aims to investigate the effects of board compositions and audit committee characteristics on disclosure practices in Singapore. The ASEAN Disclosure Index, covering 212 items in 3 domains: Financial Information, Non-Financial Information, and Strategic Management Information, was constructed to capture disclosed information of 22 listed companies from 2011-2015, made out of 110 observations. In the analytical procedure, multiple regression models were tested through EVIEWS 10 with an ordinary least squares (OLS) method to estimate the connection between the predictors and the dependent variable. An empirical result reports that board size, audit committee independence, a number of audit committee meetings and a number of audit committee participation rates have a positive relationship with the level of corporate disclosure while CEO duality has a negative association with information disclosure practices. For other variables covering board independence, a number of board meetings, a number of director participation rates and gender diversity, no significant relationship was found. The findings might help regulators in enhancing the level of corporate disclosure in Singapore as well as neighboring countries in Southeast Asia region. Furthermore, this study also contributes to the literature by offering a new instrument for assessing the extent of corporate disclosure in Southeast Asia region and also providing some insight into the relationship between corporate governance mechanisms on information disclosure practices based on the Asia's developed country perspective.

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An empirical study on the determinants of information disclosure of Malaysian non-profit organizations

Cited by 55 publications

References 51 publications

Voluntary Disclosure Practices at University of Bangka Belitung by Using Non Profit Organization Reporting Index

Voluntary Disclosure Practices at University of Bangka Belitung by Using Non Profit Organization Reporting Index

As Boas Práticas De Governança: Um Estudo Sobre a Transparência E Prestação De Contas Nas Oscips Do Rs

The Effects of Board Compositions and Audit Committee Characteristics on Information Disclosure Practices: A Case of Singapore

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