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| Author: | Connolly, C. Hyndman, N. |
| Title: | Performance reporting: a comparative study of British and Irish charities |
| Journal: | British Accounting Review
2004 : JUN, VOL. 36:2, p. 127-154 |
| Index terms: | Accounting Financial reporting Non-profit organizations |
| Language: | eng |
| Abstract: | This article examines the financial reporting of British and Irish charities. It focuses on information not included in the financial statements and seeks to identify the type and extent of the reporting of performance information by the charities. The authors find that performance reporting by British charities is limited but still substantially better than that of Irish charities. The reporting in British charities has increased over time. |
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