Projects per year
Abstract
Charity reserve levels are widely used as a measure of financial vulnerability, of both individual charitable organisations and the wider sector. This paper assesses the mandated reporting of reserves by a large sample of British charities. We find that many charities are reporting figures that do not match the definition of reserves given by regulatory bodies. We therefore recommend caution when using extant reserves data, and that increased attention should be paid to the preparation of such data.
Original language | English |
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Journal | Voluntary Sector Review |
Early online date | 2 Nov 2022 |
DOIs | |
Publication status | E-pub ahead of print - 2 Nov 2022 |
Keywords
- financial reserves
- annual report
- regulatory data
- financial vulnerability
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Dive into the research topics of 'The challenges of regulatory data: A case study of British charity reserves reporting'. Together they form a unique fingerprint.Projects
- 1 Finished
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Assessing financial vulnerability and risk in the UK's charities during and beyond the Covid crisis
Mohan, J. (Principal Investigator)
Economic & Social Research Council
15/06/20 → 14/03/22
Project: Research Councils