- 學位論文
非營利組織的現金持有：以台灣公益團體自律聯盟成員為例
Cash holding of nonprofit organization: in case of Taiwan NPO self-regulation alliance
並列摘要
This study aims to investigate the determinants of cash holdings in Taiwan nonprofit organization’s empirical data analysis. Using 246 non-profit organizations in the 2007-2011 data, a measure of cash balances held in cash amount；second, using return on assets, debt ratio, return on assets and growth rate volatility of financial variables as experimental variables；foundation types, local government, types of service and year non-financial variables as the control variable. Regression analysis pointed out that the return on assets, return on assets and cash holdings between rate fluctuations positively associated; debt ratio, growth rate and cash holdings is negative correlation between, but four financial variables are not significant; rather foundation type dummy variable and local government dummy variable is significantly negative. The empirical results show that Taiwan's non-profit organizations hold cash primarily from regulations on the motives of the minimum cash amount established threshold limits.