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A new disclosure index for Non-Governmental Organizations

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  • Ayesha Nazuk
  • Javid Shabbir

Abstract

Website of Non-governmental organization (NGO) is a focal medium of sharing information in response to transparency demands and addressing trust deficits between stakeholders. Many researchers have proposed accountability approaches to measure information sharing trends through websites. This article discusses a new index to measure online disclosure trends along with the theoretical properties of the index and a practical application of data from NGOs working in Pakistan. The websites have been coded in 2016. Results show that NGOs with branch offices have better disclosure scores than single-office NGOs, and international NGOs score better than local NGOs. NGOs that are more often the subject of newspaper reports have better disclosure trends.

Suggested Citation

  • Ayesha Nazuk & Javid Shabbir, 2018. "A new disclosure index for Non-Governmental Organizations," PLOS ONE, Public Library of Science, vol. 13(2), pages 1-18, February.
    • Handle: RePEc:plo:pone00:0191337
    DOI: 10.1371/journal.pone.0191337
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    References listed on IDEAS

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    4. Nicolas Dahan & Jonathan P. Doh & Jennifer Oetzel & Michael Yaziji, 2010. "Corporate-NGO Collaboration: Co-creating New Business Models for Developing Markets," Post-Print hal-00565517, HAL.
    5. Patten, Dennis M., 1991. "Exposure, legitimacy, and social disclosure," Journal of Accounting and Public Policy, Elsevier, vol. 10(4), pages 297-308.
    6. Uvin, Peter & Jain, Pankaj S. & Brown, L. David, 2000. "Think Large and Act Small: Toward a New Paradigm for NGO Scaling Up," World Development, Elsevier, vol. 28(8), pages 1409-1419, August.
    7. Rob Gray & Mohammed Javad & David M. Power & C. Donald Sinclair, 2001. "Social and Environmental Disclosure and Corporate Characteristics: A Research Note and Extension," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 28(3-4), pages 327-356.
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    Cited by:

    1. Abdulwahed Hamoud Abdullah Ahmed & Zaini Zainol & Norsyahida Mokhtar, 2022. "An insight of accountability practices in non-governmental organizations (NGOs): The case of Yemen," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 11(1), pages 178-186, January.

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