https://scholars.lib.ntu.edu.tw/handle/123456789/412234
標題: | Exploring Factors that Influence Voluntary Disclosure by Chinese Foundations | 作者: | Nie, Lin Helen K. Liu Cheng, Wenhao |
關鍵字: | China | Foundation | Transparency | Voluntary disclosure | 公開日期: | 2016 | 出版社: | SPRINGER | 卷: | 27 | 期: | 5 | 起(迄)頁: | 2374 | 來源出版物: | Voluntas | 摘要: | © 2016, International Society for Third-Sector Research and The Johns Hopkins University. In the context of government regulation and social demand, Chinese foundations have increasingly faced pressure to make their organizations more transparent. Our paper explores the factors associated with voluntary disclosure by foundations in China. Building on the literature on transparency and foundation development in China, we explore how the public (donations) and the government (funding and control) might influence the voluntary transparent behaviors of Chinese foundations. Using the database of the China Foundation Center, we perform regression analysis of N = 2074 Chinese foundations. Controlling for organization size, age, and other characteristics, we find that foundations that depend more on donations, collect more restricted funds, receive fewer government funds, and operate with less government control have a higher probability of offering voluntary disclosure. We then discuss organizational strategies and policy implications for building a healthy and transparent foundation sector in China. |
URI: | https://scholars.lib.ntu.edu.tw/handle/123456789/412234 | ISSN: | 09578765 | DOI: | 10.1007/s11266-016-9689-0 http://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcAuth=ORCID&SrcApp=OrcidOrg&DestLinkType=FullRecord&DestApp=WOS_CPL&KeyUT=WOS:000384441500019&KeyUID=WOS:000384441500019 55281422 |
顯示於: | 政治學系 |
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