We present a conceptual and operational framework for analysing financial disclosure management by charitable organisations. We paint an overall picture of the issue and apply various theories to explain this management practice. The framework lists the many motivations and contextual factors that impel managers of charitable organisations to manage financial information and explains how they weight and prioritise items in light of considerations such as incentive bonuses, social performance, resource dependence and monitoring mechanisms. The framework also sums up the strategies and techniques that undergird financial disclosure management and describes the monitoring mechanisms that mitigate this opportunistic practice and its consequences. The paper concludes by presenting several research avenues.

中文翻译：

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慈善组织的财务披露管理：概念和操作框架

我们提出了一个概念和操作框架，用于分析慈善组织的财务披露管理。我们描绘了这个问题的全貌，并运用各种理论来解释这种管理实践。该框架列出了促使慈善组织管理人员管理财务信息的许多动机和背景因素，并解释了他们如何根据激励奖金、社会绩效、资源依赖和监控机制等因素对项目进行加权和优先排序。该框架还总结了加强财务披露管理的战略和技术，并描述了减轻这种机会主义做法及其后果的监督机制。本文最后提出了几个研究途径。