Charitable giving is one of the essential tasks of a properly functioning civil society. This task is greatly complicated by the lack of organizational transparency and by the information asymmetries that often exist between organizations and donors in the market for charitable donations. The...

The information organizations choose to disclose is a strategic consideration. The “success” of strategic disclosure is contingent in turn on the target audience's values and preferences. The disclosure of and reaction to organizational information thus involves a strategic interaction...

Social media outlets provide nonprofit organizations the opportunity of opening new communication and disclosure channels. Organizations must decide whether to set up these channels. They—and in turn their target audiences—must also decide how much to use social media. In this study, we test...

Nonprofit organizations face intense competition in the market for charitable contributions. Increasingly, donation decisions are made online, and organizations have responded by implementing substantive Internet disclosure and reporting regimes. We posit here that the voluntary disclosure of...