Object's details: Influence of the financial and non-financial information on the results of the public benefit organizations

Provider:Repozytorium Uniwersytetu Łódzkiego

Description

Title:
Influence of the financial and non-financial information on the results of the public benefit organizations
Creator:
Waniak-Michalak, Halina;
Zarzycka, Ewelina
Contributor:
Uniwersytet Łódzki; Wydział Zarządzania; Katedra Rachunkowości
Description:
Public benefit organizations pursue non-financial and socially useful objectives that serve the well-being of individuals or wider public. Business corporations address their financial reports to investors who provide them with capital. A public benefit organization does not have any investors and uses grants and donations to attain its objectives without giving any guarantees that it will be successful, but only promising its motivation, efforts, determination and intention to assist the target group of beneficiaries. The paper aims to assess the importance of the information presented in the public benefit organizations’ financial and business reports for their stakeholders, as well as the impact of the organizations’ financial results on their capacity for raising funds in the next periods. Investigating the sample of 84 Polish public benefit organizations the authors intended to find out whether financial information determines the amounts of grants and financial donations the organizations receive. They also attempted to establish which financial factors make donors contribute to the given organization. Another objective of the study was to show whether the Polish donors examine the organizations’ financial reports and use information thus obtained to donate.
Object availability:
free access
Date:
2012.06.13;
2011
Type:
Article
Language:
English
Format:
application/pdf
Publisher:
Wydawnictwo Uniwersytetu Łódzkiego
Relation:
Acta Universitatis Lodziensis, Folia Oeconomica;
Subject:
financial statements;
public benefit organisations;
grants;
donations
Identifier:
0208-6018;
http://hdl.handle.net/11089/736
Data provider:
Repozytorium Uniwersytetu Łódzkiego

Similar objects

Influence of the financial and non-financial information on the results of the public benefit organizations

Creator:Waniak-Michalak, Halina | Zarzycka, Ewelina

Date:2012.06.13 | 2011

Type:image

Financial And Non-financial Factors Motivating Individual Donors To Support Public Benefit Organizations

Creator:Waniak-Michalak, Halina | Zarzycka, Ewelina

Date:2015.04.28 | 2015.03.20

Type:other

The Settlement of the Bidding Contest for a Public Task Implemented by Non-Governmental Organisations and Public Benefit Entities Without the Possibility of Initiating an Appeal Procedure

Creator:Biniasz-Celka, Danuta

Date:2020.12.30

Type:text

The Income Tax Designation for the Benefit of PBOs: Correct Financial Support for Public Benefit Activities by Taxpayers Within the Institution of the Income Tax Designation?

Creator:Supera-Markowska, Maria

Date:2024.03.27 | 2023.12.30

Type:image

O ograniczonym zaufaniu do sprawozdań finansowych przedsiębiorstw

Creator:Chudzicka-Jaworska, Renata

Date:2013.06.01 | 2012

Type:image

Dilemmas of Financial Reporting as the Reliable Information Source of an Entity Performance Results

Creator:Zuchewicz, Joanna

Date:2012.06.06

Type:text

Accounting Books as a Source of Information and the Basis for Civil Liability

Creator:Voss, Grażyna

Date:2017.02.01

Type:other

Does Social Trust Influence Charitable Giving for NGOs?

Creator:Waniak-Michalak, Halina | Perica, Ivana

Date:2021.07.23 | 2021.06.30

Type:image

Federacja Bibliotek Cyfrowych

Object's details: Influence of the financial and non-financial information on the results of the public benefit organizations

Description

Similar objects