Financial Reporting Factors Affecting Donations to Charitable Organizations

The purpose of this study is to develop a framework to identify factors in nonprofit financial reports that can impact donations. We posit that there are four reporting factors related to donations. The factors are the efficiency of the organization in allocating resources to its programs, the financial stability of the organization, the information available to donors, and the reputation of the organization. We use factor analysis with variables from previous studies and find that the variables align on four components that appear to represent the factors that we conceptualize.