An Empirical Analysis of Relations between NPOs' Financial Reporting and Donation Market

2018 Fiscal Year Final Research Report

• Project/Area Number: 15K11970
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: 公共政策
• Research Institution: Prefectural University of Hiroshima
• Principal Investigator: IOTAKE Hiroaki 県立広島大学, 経営情報学部, 准教授 (50264916)
• Project Period (FY): 2015-10-21 – 2019-03-31
• Keywords: 財務情報 / 非財務情報 / 寄付市場 / 意思決定

Outline of Final Research Achievements

The activity expense ratio and the net property ratio showed a significant relationship between the financial information of the private non-profit organization and the receipt of donations, as in this data following the analysis four years ago. In addition, additional analysis was conducted on non-financial indicators and donation receipts, and the following results were obtained. The number of Facebook shares, the presence of Twitter, and the number of activity report images on the website showed a significant relationship with donation receipt. However, the number of video reports that were significant in prior studies in the US was not significant.

Free Research Field

会計学

Academic Significance and Societal Importance of the Research Achievements

民間非営利組織（ここではＮＰＯ法人）においては、事業費比率（＝事業費支出／経常収入）が寄付受領の有無と有意に関連していることが、10年以上にわたるデータにおいて継続的に実証された。逆に言えば、経常収入のうち事業支出への割合が少ないＮＰＯ法人は寄付を獲得できない可能性が高いということである。一連の分析結果から寄付市場は「賢明」であると言えよう。