影響資訊揭露程度因素之探討–以臺灣公益團體為例

A Study of Influential Determinants to Information Disclosure Level: Evidences from Public Welfare Organizations of Taiwan

趙心慈(Hsin-Tzu Chao)

指導教授 ： 林江亮

中原大學/商學院/會計研究所/碩士(2010年)

https://doi.org/10.6840/cycu201000264

摘要

本研究以臺灣公益團體自律聯盟成員為樣本，探討收入特性、費用特性、組織特性及監督特性等因素，對於非營利組織整體資訊揭露程度之影響。實證結果顯示，費用特性與監督特性，對非營利組織整體資訊揭露程度有顯著影響。個別變數方面，捐贈收入、設立時間及會計師查核與整體資訊揭露程度呈顯著正相關。人事費用、業務費用、組織類型及基金會類型與整體資訊揭露程度呈顯著負相關。
進一步將整體資訊區分為財務資訊及非財務資訊後，本文發現財務資訊揭露程度主要受收入特性、費用特性及監督特性影響，而組織特性則沒有顯著關係影響。個別變數方面，捐贈收入、業務收入及會計師查核與財務資訊揭露程度呈顯著正相關。人事費用及組織類型與財務資訊揭露程度呈顯著負相關。又業務收入及基金會類型與非財務資訊揭露程度呈顯著負相關。

關鍵字

資訊揭露程度 ； 公益團體 ； 捐贈收入

並列摘要

This paper uses the members of Taiwan Not-for-Profit organization (NPO) Self-Regulation Alliance as samples, to estimate the responsiveness of revenue and expense characteristics, organization characteristics and supervision characteristics to information disclosure levels. The results indicate that expense characteristics and supervision characteristics exit significantly association with information disclosure levels. In specific variables, we find that donation, the organizations that had built and the organizations that had been auditing, have significant positive association with information disclosure. And personnel expense, program expanse, organization type and foundation type have significant negative association with information disclosure.
We divide information disclosure into financial and non-financial information disclosure levels. Then we find that the financial information disclose primarily influenced by the characteristics of revenue and expense and supervision characteristics, as for the organization characteristics, is no significant to influence the financial and non-financial information disclosure. In specific variables, we find that donation, program revenue and the organizations that had been auditing have positive association with financial information disclosure. And personnel expense and program expense have significant negative association with financial information disclosure. And we find that program expense and foundation type have significant negative association with non-financial information disclosure.

並列關鍵字

Public welfare organizations of Taiwan ； Information disclosure ； Donations

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