THE QUALITY OF FINANCIAL REPORT DISCLOSURE IN CHINESE HIGHER EDUCATION INSTITUTIONS

被引：0

作者：

Huang, Ping ^{[1
]}

Zheng, Xiaosong ^{[2
]}

Jiang, Pinyan ^{[2
]}

机构：

[1] Shanghai Univ, SHU MBA Ctr, 149 Yanchang Rd, Shanghai 200072, Peoples R China

[2] Shanghai Univ, SILC Business Sch, 20 Chengzhong Rd, Shanghai 201899, Peoples R China

来源：

TRANSFORMATIONS IN BUSINESS & ECONOMICS | 2021年 / 20卷 / 3C期

关键词：

higher education institutions; disclosure quality; financial report; evaluation system; budget; reputation;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This paper aims to build an effective evaluation system in universities from a relatively comprehensive and scientific perspective by using the constructed system of financial information in China to evaluate the status quo of universities' competitiveness by using qualitative and quantitative research methods. Seventy "Top Ten" universities were chosen as samples to analyze whether the evaluation system is effective. The result shows that budget in the content dimension has a significant impact on the quality of financial report and there is a positive association between reputation and the quality of financial report disclosure. At the same time, no meaningful correlation between the quality of financial reporting disclosure and region has been shown.

引用

页码：466 / 482

页数：17

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