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Measuring Organization Capital for Nonprofit Foundations.

Bibliographic Details
Title: Measuring Organization Capital for Nonprofit Foundations.
Authors: Chang, Hsihui1 (AUTHOR), Ma, Zhiming2 (AUTHOR), Shi, Wenyun3 (AUTHOR), Xiao, Huayin4 (AUTHOR)
Source: Journal of International Accounting Research. Summer2026, Vol. 25 Issue 2, p1-24. 24p.
Subject Terms: *Charitable foundations, *Nonprofit organization management, *Fundraising, *Business revenue, *Charitable giving, Economic conditions in China
Geographic Terms: China
Abstract: This study introduces a measure of organization capital for nonprofit foundations and uses it to predict their performance in generating future donations. Using financial and operational data from 3,531 unique nonprofit foundations in China from 2011 to 2021, we find that higher organization capital consistently leads to increased donations across various donor types over the subsequent three years. These findings indicate that organization capital persists over time and significantly affects the future performance of nonprofit foundations in attracting donations. Moreover, cross-sectional analyses reveal that organization capital plays a more prominent role in attracting donations when political connections are limited, revenue streams are diversified, and financial reporting quality is low. Additionally, we find that organization capital is not affected by CEO departures, suggesting that it represents an inherent organization-specific measure rather than a manager-specific characteristic. JEL Classifications: M41; L31. [ABSTRACT FROM AUTHOR]
Copyright of Journal of International Accounting Research is the property of American Accounting Association and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
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  Data: Measuring Organization Capital for Nonprofit Foundations.
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  Data: <searchLink fieldCode="AR" term="%22Chang%2C+Hsihui%22">Chang, Hsihui</searchLink><relatesTo>1</relatesTo> (AUTHOR)<br /><searchLink fieldCode="AR" term="%22Ma%2C+Zhiming%22">Ma, Zhiming</searchLink><relatesTo>2</relatesTo> (AUTHOR)<br /><searchLink fieldCode="AR" term="%22Shi%2C+Wenyun%22">Shi, Wenyun</searchLink><relatesTo>3</relatesTo> (AUTHOR)<br /><searchLink fieldCode="AR" term="%22Xiao%2C+Huayin%22">Xiao, Huayin</searchLink><relatesTo>4</relatesTo> (AUTHOR)
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  Data: <searchLink fieldCode="JN" term="%22Journal+of+International+Accounting+Research%22">Journal of International Accounting Research</searchLink>. Summer2026, Vol. 25 Issue 2, p1-24. 24p.
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  Data: *<searchLink fieldCode="DE" term="%22Charitable+foundations%22">Charitable foundations</searchLink><br />*<searchLink fieldCode="DE" term="%22Nonprofit+organization+management%22">Nonprofit organization management</searchLink><br />*<searchLink fieldCode="DE" term="%22Fundraising%22">Fundraising</searchLink><br />*<searchLink fieldCode="DE" term="%22Business+revenue%22">Business revenue</searchLink><br />*<searchLink fieldCode="DE" term="%22Charitable+giving%22">Charitable giving</searchLink><br /><searchLink fieldCode="DE" term="%22Economic+conditions+in+China%22">Economic conditions in China</searchLink>
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  Data: <searchLink fieldCode="DE" term="%22China%22">China</searchLink>
– Name: Abstract
  Label: Abstract
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  Data: This study introduces a measure of organization capital for nonprofit foundations and uses it to predict their performance in generating future donations. Using financial and operational data from 3,531 unique nonprofit foundations in China from 2011 to 2021, we find that higher organization capital consistently leads to increased donations across various donor types over the subsequent three years. These findings indicate that organization capital persists over time and significantly affects the future performance of nonprofit foundations in attracting donations. Moreover, cross-sectional analyses reveal that organization capital plays a more prominent role in attracting donations when political connections are limited, revenue streams are diversified, and financial reporting quality is low. Additionally, we find that organization capital is not affected by CEO departures, suggesting that it represents an inherent organization-specific measure rather than a manager-specific characteristic. JEL Classifications: M41; L31. [ABSTRACT FROM AUTHOR]
– Name: AbstractSuppliedCopyright
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  Data: <i>Copyright of Journal of International Accounting Research is the property of American Accounting Association and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract.</i> (Copyright applies to all Abstracts.)
PLink https://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=bsx&AN=194973090
RecordInfo BibRecord:
  BibEntity:
    Identifiers:
      – Type: doi
        Value: 10.2308/JIAR-2023-062
    Languages:
      – Code: eng
        Text: English
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      Pagination:
        PageCount: 24
        StartPage: 1
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      – SubjectFull: Charitable foundations
        Type: general
      – SubjectFull: Nonprofit organization management
        Type: general
      – SubjectFull: Fundraising
        Type: general
      – SubjectFull: Business revenue
        Type: general
      – SubjectFull: Charitable giving
        Type: general
      – SubjectFull: Economic conditions in China
        Type: general
      – SubjectFull: China
        Type: general
    Titles:
      – TitleFull: Measuring Organization Capital for Nonprofit Foundations.
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            NameFull: Chang, Hsihui
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            NameFull: Ma, Zhiming
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            NameFull: Shi, Wenyun
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            NameFull: Xiao, Huayin
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            – D: 01
              M: 07
              Text: Summer2026
              Type: published
              Y: 2026
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