The extent of charitable organisations’ disclosures of information and its relationship with donations / Ruhaya Atan, Saunah Zainon and Yap Bee Wah.
This study examines the extent of disclosures of information by charitable organisations and the effect of total donations on disclosure. The sample of this study consists of annual returns for the financial year 2009 of 101 charitable organisations. The disclosure score obtained was based on the r...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Universiti Teknologi MARA Cawangan Selangor
2012
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| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/31129/ |
| _version_ | 1848807676531703808 |
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| author | Atan, Ruhaya Zainon, Saunah Yap, bee Wah |
| author_facet | Atan, Ruhaya Zainon, Saunah Yap, bee Wah |
| author_sort | Atan, Ruhaya |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | This study examines the extent of disclosures of information by charitable organisations and the effect of total donations on disclosure. The sample of this study consists of annual returns for the financial year 2009 of 101 charitable organisations. The disclosure score obtained was based on the ratio of total disclosure score to its total possible disclosure score. The overall total disclosures are very low and below the mean score. Statistical results indicate that the extent of disclosure is significantly related to total donations received. This study provides evidence to the management of the charitable organisations in Malaysia to improve their financial disclosure of information in their reporting so as to convince the stakeholders that the resources are used efficiently for charitable services. Due to the unique features of charitable organisations, ChORI was developed and applied in this study to assist in the examination of the extent of disclosures of information. |
| first_indexed | 2025-11-14T22:46:37Z |
| format | Article |
| id | uitm-31129 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T22:46:37Z |
| publishDate | 2012 |
| publisher | Universiti Teknologi MARA Cawangan Selangor |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-311292022-12-29T03:00:36Z https://ir.uitm.edu.my/id/eprint/31129/ The extent of charitable organisations’ disclosures of information and its relationship with donations / Ruhaya Atan, Saunah Zainon and Yap Bee Wah. mar Atan, Ruhaya Zainon, Saunah Yap, bee Wah HV Social pathology. Social and public welfare. Criminology Social service. Social work. Charity organization and practice This study examines the extent of disclosures of information by charitable organisations and the effect of total donations on disclosure. The sample of this study consists of annual returns for the financial year 2009 of 101 charitable organisations. The disclosure score obtained was based on the ratio of total disclosure score to its total possible disclosure score. The overall total disclosures are very low and below the mean score. Statistical results indicate that the extent of disclosure is significantly related to total donations received. This study provides evidence to the management of the charitable organisations in Malaysia to improve their financial disclosure of information in their reporting so as to convince the stakeholders that the resources are used efficiently for charitable services. Due to the unique features of charitable organisations, ChORI was developed and applied in this study to assist in the examination of the extent of disclosures of information. Universiti Teknologi MARA Cawangan Selangor 2012-12 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/31129/2/31129.pdf Atan, Ruhaya and Zainon, Saunah and Yap, bee Wah (2012) The extent of charitable organisations’ disclosures of information and its relationship with donations / Ruhaya Atan, Saunah Zainon and Yap Bee Wah. (2012) Management & Accounting Review <https://ir.uitm.edu.my/view/publication/Management_=26_Accounting_Review.html>, 11 (2). pp. 1-24. ISSN 2550-1895 http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/204 |
| spellingShingle | HV Social pathology. Social and public welfare. Criminology Social service. Social work. Charity organization and practice Atan, Ruhaya Zainon, Saunah Yap, bee Wah The extent of charitable organisations’ disclosures of information and its relationship with donations / Ruhaya Atan, Saunah Zainon and Yap Bee Wah. |
| title | The extent of charitable organisations’ disclosures of information and its relationship with donations / Ruhaya Atan, Saunah Zainon and Yap Bee Wah. |
| title_full | The extent of charitable organisations’ disclosures of information and its relationship with donations / Ruhaya Atan, Saunah Zainon and Yap Bee Wah. |
| title_fullStr | The extent of charitable organisations’ disclosures of information and its relationship with donations / Ruhaya Atan, Saunah Zainon and Yap Bee Wah. |
| title_full_unstemmed | The extent of charitable organisations’ disclosures of information and its relationship with donations / Ruhaya Atan, Saunah Zainon and Yap Bee Wah. |
| title_short | The extent of charitable organisations’ disclosures of information and its relationship with donations / Ruhaya Atan, Saunah Zainon and Yap Bee Wah. |
| title_sort | extent of charitable organisations’ disclosures of information and its relationship with donations / ruhaya atan, saunah zainon and yap bee wah. |
| topic | HV Social pathology. Social and public welfare. Criminology Social service. Social work. Charity organization and practice |
| url | https://ir.uitm.edu.my/id/eprint/31129/ https://ir.uitm.edu.my/id/eprint/31129/ |