The development objectives of the Chinese government have a guiding effect on the school-running characteristics of private colleges and universities.This paper explores the relationship between the characteristics of...The development objectives of the Chinese government have a guiding effect on the school-running characteristics of private colleges and universities.This paper explores the relationship between the characteristics of private colleges and universities and the development objectives of the provincial government,using Jiangsu Province as a case study.All the schools have the consciousness of fully considering the development objectives of Jiangsu Province when formulating the school-running characteristics.Their characteristics all contain some training methods,training courses,or institutional construction aiming at the development objectives.Most universities can support the government’s objectives on employment and innovation.Only a third of the schools provide government support for science research.Private colleges and universities should make full use of the free and flexible advantages of private education,combine them with the continuous changes of policies and markets,and create clear,scientific,and dynamic school-running characteristics,in order to achieve long-term development.展开更多
The purpose of this paper is to evaluate the quality of corporate carbon disclosure and to analyze its influencing factors. With the hand-collected carbon information from annual reports, social responsibility reports...The purpose of this paper is to evaluate the quality of corporate carbon disclosure and to analyze its influencing factors. With the hand-collected carbon information from annual reports, social responsibility reports, sustainability reports and opened CDP questionnaires of the sample of 100 Chinese companies investigated by CDP from 2008-2011, the quality of carbon disclosure is defined by evaluating indicators obtained from factor analysis, and its influencing factors are studied from three aspects including company characteristics, financial features and corporate governance by means of correlation, differences comparison and regression analyses. Findings show that the quality of Chinese companies' carbon disclosure is mainly affected by company characteristics(such as the emission characteristics of one's industry and dual listed) and corporate governance(such as ownership concentration), but in perspective of financial features, there seems to be little relation between the disclosure quality and financing motivations. The practical implication of the paper is to help Chinese companies find out effective ways to improve carbon disclosure quality. The paper contributes to carbon disclosure literature by explaining the connotation of carbon information, providing a set of evaluation indicators of carbon disclosure and exploring the influencing factors from various perspectives.展开更多
基金Nanjing Tech University Pujiang Institute School-Level Project“Empirical Research on the Impact of Regional Development Policies on the School-Running Characteristics of Private Universities”(njpj2023-2-15)。
文摘The development objectives of the Chinese government have a guiding effect on the school-running characteristics of private colleges and universities.This paper explores the relationship between the characteristics of private colleges and universities and the development objectives of the provincial government,using Jiangsu Province as a case study.All the schools have the consciousness of fully considering the development objectives of Jiangsu Province when formulating the school-running characteristics.Their characteristics all contain some training methods,training courses,or institutional construction aiming at the development objectives.Most universities can support the government’s objectives on employment and innovation.Only a third of the schools provide government support for science research.Private colleges and universities should make full use of the free and flexible advantages of private education,combine them with the continuous changes of policies and markets,and create clear,scientific,and dynamic school-running characteristics,in order to achieve long-term development.
文摘The purpose of this paper is to evaluate the quality of corporate carbon disclosure and to analyze its influencing factors. With the hand-collected carbon information from annual reports, social responsibility reports, sustainability reports and opened CDP questionnaires of the sample of 100 Chinese companies investigated by CDP from 2008-2011, the quality of carbon disclosure is defined by evaluating indicators obtained from factor analysis, and its influencing factors are studied from three aspects including company characteristics, financial features and corporate governance by means of correlation, differences comparison and regression analyses. Findings show that the quality of Chinese companies' carbon disclosure is mainly affected by company characteristics(such as the emission characteristics of one's industry and dual listed) and corporate governance(such as ownership concentration), but in perspective of financial features, there seems to be little relation between the disclosure quality and financing motivations. The practical implication of the paper is to help Chinese companies find out effective ways to improve carbon disclosure quality. The paper contributes to carbon disclosure literature by explaining the connotation of carbon information, providing a set of evaluation indicators of carbon disclosure and exploring the influencing factors from various perspectives.
