FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2340804146> ?p ?o ?g. }

• W2340804146 abstract "It is widely recognised that we currently have very little knowledge of what is reported outside the financial statements by UK charities and even less understanding of why it is reported. This represents a crucial gap in our knowledge, since accounting narratives have become a major element in the reporting model, in both business and the charity sector. The publication of the most recent Charity SORP (2005) promotes the importance of narratives within the Trustees' Annual Report. This paper, therefore, presents a timely investigation of the narrative disclosure practices and its drivers by UK charities through a set of interviews with the finance directors of a small sample of large fund-raising and grant-making charities. The paper provides a preliminary analysis of a set of interviews with the finance directors of these charities, which investigate the drivers of such disclosure. Findings suggest that, although their annual report and annual reviews are channels of communicating information to all types of stakeholders, the charities appear to view the individual documents as having different disclosure purposes, e.g. in terms of their target audience and the motivations for such reports. A range of incentives and constraints that affect their decision to disclose (not disclose) specific information within their reports is identified - these factors relate, inter alia, to confidentiality, accountability, regulatory, transparency and marketability. It is expected that the full results of this study will help us understand the barriers to improving the transparency and accountability of charity reporting, thus supporting evidence-based policy-making (Buijink, 2006)." @default.
• W2340804146 created "2016-06-24" @default.
• W2340804146 creator A5019381199 @default.
• W2340804146 creator A5053067331 @default.
• W2340804146 date "2008-01-01" @default.
• W2340804146 modified "2023-09-26" @default.
• W2340804146 title "Factors Influencing Narrative Disclosure by Large UK Charities: Interview Evidence" @default.
• W2340804146 cites W1506455325 @default.
• W2340804146 cites W1535912252 @default.
• W2340804146 cites W1964095394 @default.
• W2340804146 cites W1999773906 @default.
• W2340804146 cites W2003937960 @default.
• W2340804146 cites W2010932959 @default.
• W2340804146 cites W201391465 @default.
• W2340804146 cites W2025642234 @default.
• W2340804146 cites W2032874641 @default.
• W2340804146 cites W2036762682 @default.
• W2340804146 cites W2054768654 @default.
• W2340804146 cites W2076068596 @default.
• W2340804146 cites W2078921235 @default.
• W2340804146 cites W2082546576 @default.
• W2340804146 cites W2084288512 @default.
• W2340804146 cites W2094863662 @default.
• W2340804146 cites W2096904872 @default.
• W2340804146 cites W2100877363 @default.
• W2340804146 cites W2112658132 @default.
• W2340804146 cites W2119956113 @default.
• W2340804146 cites W2124016619 @default.
• W2340804146 cites W2149010029 @default.
• W2340804146 cites W2160069224 @default.
• W2340804146 cites W2167810596 @default.
• W2340804146 cites W2324400225 @default.
• W2340804146 cites W2330187211 @default.
• W2340804146 cites W2403300676 @default.
• W2340804146 cites W3123186561 @default.
• W2340804146 cites W3125264629 @default.
• W2340804146 cites W633400734 @default.
• W2340804146 doi "https://doi.org/10.2139/ssrn.1308180" @default.
• W2340804146 hasPublicationYear "2008" @default.
• W2340804146 type Work @default.
• W2340804146 sameAs 2340804146 @default.
• W2340804146 citedByCount "2" @default.
• W2340804146 countsByYear W23408041462013 @default.
• W2340804146 countsByYear W23408041462018 @default.
• W2340804146 crossrefType "journal-article" @default.
• W2340804146 hasAuthorship W2340804146A5019381199 @default.
• W2340804146 hasAuthorship W2340804146A5053067331 @default.
• W2340804146 hasConcept C121955636 @default.
• W2340804146 hasConcept C138885662 @default.
• W2340804146 hasConcept C144133560 @default.
• W2340804146 hasConcept C162324750 @default.
• W2340804146 hasConcept C175444787 @default.
• W2340804146 hasConcept C177264268 @default.
• W2340804146 hasConcept C17744445 @default.
• W2340804146 hasConcept C199033989 @default.
• W2340804146 hasConcept C199360897 @default.
• W2340804146 hasConcept C199521495 @default.
• W2340804146 hasConcept C199539241 @default.
• W2340804146 hasConcept C200288055 @default.
• W2340804146 hasConcept C2776007630 @default.
• W2340804146 hasConcept C2780233690 @default.
• W2340804146 hasConcept C29122968 @default.
• W2340804146 hasConcept C39549134 @default.
• W2340804146 hasConcept C41008148 @default.
• W2340804146 hasConcept C41895202 @default.
• W2340804146 hasConcept C71745522 @default.
• W2340804146 hasConceptScore W2340804146C121955636 @default.
• W2340804146 hasConceptScore W2340804146C138885662 @default.
• W2340804146 hasConceptScore W2340804146C144133560 @default.
• W2340804146 hasConceptScore W2340804146C162324750 @default.
• W2340804146 hasConceptScore W2340804146C175444787 @default.
• W2340804146 hasConceptScore W2340804146C177264268 @default.
• W2340804146 hasConceptScore W2340804146C17744445 @default.
• W2340804146 hasConceptScore W2340804146C199033989 @default.
• W2340804146 hasConceptScore W2340804146C199360897 @default.
• W2340804146 hasConceptScore W2340804146C199521495 @default.
• W2340804146 hasConceptScore W2340804146C199539241 @default.
• W2340804146 hasConceptScore W2340804146C200288055 @default.
• W2340804146 hasConceptScore W2340804146C2776007630 @default.
• W2340804146 hasConceptScore W2340804146C2780233690 @default.
• W2340804146 hasConceptScore W2340804146C29122968 @default.
• W2340804146 hasConceptScore W2340804146C39549134 @default.
• W2340804146 hasConceptScore W2340804146C41008148 @default.
• W2340804146 hasConceptScore W2340804146C41895202 @default.
• W2340804146 hasConceptScore W2340804146C71745522 @default.
• W2340804146 hasLocation W23408041461 @default.
• W2340804146 hasOpenAccess W2340804146 @default.
• W2340804146 hasPrimaryLocation W23408041461 @default.
• W2340804146 hasRelatedWork W123512356 @default.
• W2340804146 hasRelatedWork W1516396463 @default.
• W2340804146 hasRelatedWork W2010098482 @default.
• W2340804146 hasRelatedWork W2014827071 @default.
• W2340804146 hasRelatedWork W2038310142 @default.
• W2340804146 hasRelatedWork W2107820564 @default.
• W2340804146 hasRelatedWork W2124016619 @default.
• W2340804146 hasRelatedWork W2743639724 @default.
• W2340804146 hasRelatedWork W2795013653 @default.
• W2340804146 hasRelatedWork W2800137231 @default.
• W2340804146 hasRelatedWork W2914257959 @default.
• W2340804146 hasRelatedWork W2929353279 @default.

• next