caa a22 4500 606152784 CHVBK 20210128100550.0 cr unu---uuuuu 210128e20150401xx s 000 0 eng 10.1007/s11266-014-9452-3 doi (NATIONALLICENCE)springer-10.1007/s11266-014-9452-3 Accountability.org: Online Disclosures by U.S. Nonprofits [Elektronische Daten] [Joannie Tremblay-Boire, Aseem Prakash] Why do some nonprofits signal their respect for accountability via unilateral website disclosures? We develop an Accountability Index to examine the websites of 200 U.S. nonprofits ranked in the Chronicle of Philanthropy's 2010 "Philanthropy 400.” Our intuition is that nonprofits recognize that the "nondistributional constraint” by itself may not generate sufficient trust. We expect nonprofits' incentives for website disclosures will be shaped by their organizational and sectoral characteristics. Our analyses suggest that nonprofits appearing frequently in newspapers disclose more accountability information while nonprofits larger in size disclose less. Religion-related nonprofits tend to disclose less information, suggesting that religious bonding enhances trust and reduces incentives for self-disclosure. Nonprofits in the health sector disclose less information, arguably because governmental regulations in which they are embedded reduce marginal benefits from voluntary disclosures. Education nonprofits, on the other hand, tend to disclose more accountability information perhaps because they supply credence goods. International Society for Third-Sector Research and The Johns Hopkins University, 2014 Accountability nationallicence Website disclosures nationallicence Internet nationallicence Transparency nationallicence Tremblay-Boire Joannie Department of Political Science, University of Washington, 101 Gowen Hall, Box 353530, 98195, Seattle, WA, USA aut Prakash Aseem Department of Political Science, University of Washington, 101 Gowen Hall, Box 353530, 98195, Seattle, WA, USA aut VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations Springer US; http://www.springer-ny.com 26/2(2015-04-01), 693-719 0957-8765 26:2<693 2015 26 11266 https://doi.org/10.1007/s11266-014-9452-3 text/html Onlinezugriff via DOI BK010053 XK010053 XK010000 Metadata rights reserved Springer special CC-BY-NC licence nationallicence 1 research-article jats NATIONALLICENCE NATIONALLICENCE NL-springer NATIONALLICENCE 856 40 https://doi.org/10.1007/s11266-014-9452-3 text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- Tremblay-Boire Joannie Department of Political Science, University of Washington, 101 Gowen Hall, Box 353530, 98195, Seattle, WA, USA aut NATIONALLICENCE 700 1- Prakash Aseem Department of Political Science, University of Washington, 101 Gowen Hall, Box 353530, 98195, Seattle, WA, USA aut NATIONALLICENCE 773 0- VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations Springer US; http://www.springer-ny.com 26/2(2015-04-01), 693-719 0957-8765 26:2<693 2015 26 11266