Not-for-Profit Annual Reports: What do Museum Managers Communicate?
作者： Anne L. Christensen , Rosanne M. Mohr
关键词:
摘要: This study addresses: (1) What disclosures are provided in annual reports of not-for-profit entities?(2) characteristics the reporting entities explain variations quantity financial disclosure?(3) How do compare with those for-profit corporate reports? The 170 museums were examined. highly variable. Some contained no data and only 22 percent included complete statements footnotes. Regression analysis indicated that amount museum was positively associated size, a larger number pages donor disclosures, type (art history, but not science, natural or general).
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