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Data were collected from 142 Foundations in Portugal, which represents 50.9% of the Portuguese foundational sector. Supported by a Structural Equation Model (SEM), this study evaluates cause\u2013effect relationship between Voluntary Disclosure, Board Structure, Organizations\u2019 Characteristics and the existence of Auditing. Findings reveal that Organizations\u2019 Characteristics influence the forms of Auditing, and on its turn, Auditing has a positive indirect impact on Voluntary Disclosure. Contrary to expectations, Board Structure does not affect Voluntary Disclosure. This paper fills a void in the literature by examining the impact of Foundations\u2019 characteristics on their voluntary disclosure of financial and non-financial information.<\/jats:p>","DOI":"10.1007\/s11266-017-9883-8","type":"journal-article","created":{"date-parts":[[2017,6,5]],"date-time":"2017-06-05T12:53:51Z","timestamp":1496667231000},"page":"2278-2311","update-policy":"https:\/\/doi.org\/10.1007\/springer_crossmark_policy","source":"Crossref","is-referenced-by-count":27,"title":["Factors Influencing Voluntary Disclosure in the Annual Reports of Portuguese Foundations"],"prefix":"10.1017","volume":"28","author":[{"given":"Am\u00e9lia Oliveira","family":"Carvalho","sequence":"first","affiliation":[]},{"given":"L\u00facia Lima","family":"Rodrigues","sequence":"additional","affiliation":[]},{"given":"Manuel Castelo","family":"Branco","sequence":"additional","affiliation":[]}],"member":"56","published-online":{"date-parts":[[2026,1,1]]},"reference":[{"issue":"1","key":"9883_CR1","doi-asserted-by":"crossref","first-page":"217","DOI":"10.1111\/j.1540-6261.2007.01206.x","volume":"62","author":"R Adams","year":"2007","unstructured":"Adams, R., & Ferreira, D. 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