Funding Source and Disclosure Practices of Religious Nonprofit Organizations: A Test of Interdependence Theory

摘要

This study tested an interdependence theory in funding source and disclosure practices of the religious nonprofit organizations (RNPOs). From a sample of 83 RNPOs, results indicated that government-funded RNPOs were more likely to disclose information. These results provide vindication of interdependence theory and suggest that board of trustees engagement with the government contribute to the organizational resources.