自愿性信息披露水平高的上市公司治理特征研究

本文以2011年上市的396家深市和沪市制造业上市公司为样本,主要研究自愿性信息披露水平高的公司的治理特征,研究表明其特征有以下几个方面:①在公司基本特征方面,公司规模较大,财务杠杆水平也相对偏高,且盈利水平表现一般;②在股权特征方面,实际控制人属于国有控股的居多,且股权相对比较集中;③在董事会特征方面,公司董事的薪酬较高,并且,董事会规模的设置较合理,但是董事会会议次数略显不足;④在高管特征方面,大部分公司董事和CEO两职不合一;⑤自愿性信息披露水平高的公司与自愿性信息披露水平低的公司比较,可以体现其不同治理特征的主要有财务杠杆水平、实际控制人类别、前五大股东持股比例之和及其金额最高的前三名高管薪酬总额.     

Governing the Global Land Grab: What role for Gender in the Voluntary Guidelines and the Principles for Responsible Investment?

The heightened interest in large-scale foreign agricultural investment in regions with ‘unused’ arable land has triggered a great deal of international attention. Concerns about ‘land grabbing’ have initiated efforts at the global level to establish standards for ‘responsible investment’ and good governance. These initiatives warrant critical examination given the social, political, and economic inequalities to which they are designed to respond, yet the scholarship on these initiatives frequently fails to incorporate gendered analyses. This article argues that gendered analysis of the governance of land grabs not only belongs at the local level—where it continues to yield important insights into how gender inequality is manifested in various forms of local governance—but that it is sorely needed at the global level as well. As such, this article begins an assessment of these governance frameworks and how they consider local realities, with particular attention to gender-based inequalities.     

The Color of Neoliberalism: The “Modern Southern Businessman” and Postwar Alabama’s Challenge to Racial Desegregation1

Prior research on the origins and diffusion of the neoliberal project have emphasized the role of elite economists, yet no explanations have been provided as to why neoliberal reforms were attractive to the broader U.S. population. To fill this gap in the literature, this article focuses on the voluntary sector struggles against desegregation and corporate taxation in postwar Alabama. I examine the emergence of a language of privatization that degraded all things public as “black” and inferior and all things private as “white” and superior, which provided the pretext to attract national white support for the neoliberal turn. Empirically, the article focuses on the construction of the modern southern businessman that emerged from struggles to economically modernize the South, and the construction of a publicly financed private school system that emerged from the struggles to fight school desegregation. These two struggles fused under the George Wallace political umbrella, whose regional and national political career diffused the racial language from its origins in 1950s Alabama to the national level in the 1960s and early 1970s.     

The moral basis of sustainable society: the Gandhian concept of ecological citizenship

Dominant approaches to sustainability have focused on environmental governance with efficient mechanisms and technical quick-fixes for regulatory changes and policy reforms within the growth-centred economic model. However, they fail to develop an authentic ‘ecological citizenship’ for a more fundamental change in the framework of moral values guiding individuals' behaviour and attitude towards the environment and their choices to live lightly on earth. This article argues that the transformation to a sustainable society necessitates deeper moral changes and the development of an ecological morality at the individual level as the core of sustainability. The article examines the distinctiveness of the Gandhian approach to ‘ecological citizenship’ within his paradigm of non-violence and ethical holism as an alternative to the dominant thinking. Within his broader moral-philosophical framework, the paper focuses on Gandhi's theories of eco-localism, unity of life, economics of well-being, and the moral praxis of subordinating the material to moral development realized by the human self through an ‘inner revolution’ with a goal to improve the ‘quality of man’, moving beyond the conventional ‘fear–greed’ dichotomy as motivators of behaviour to bring about a societal transformation towards a sustainable society based on freedom, equity, justice, and peace.     

大学生参与社区志愿服务的行为意向探析

社区是社会的缩影,是社会的重要组成部分。因此建设和谐社会,社区建设是最重要的一环。而志愿者则是推动社区建设和发展的重要人力资源。其中,大学生作为一个特殊的群体,他们又是社区志愿者队伍中不可忽视的力量。因此,本文从计划行为理论的角度,试图探讨大学生参与社区志愿服务的行为意向的影响因素。     

Professionalization and Voluntary Transparency Practices in Nonprofit Organizations

There are currently no public disclosure requirements for privately controlled charitable organizations in Germany. This study examines under which conditions German nonprofits, including both public charities and foundations, voluntarily choose transparency. Transparent nonprofits are defined herein as those that publicly disclose their annual reports and detailed financial information. A very small number of German nonprofits do so. The results of a crisp‐set Qualitative Comparative Analysis suggest that the driving force behind the voluntary transparency of organizations is professional management rather than revealed cases of malpractice or stakeholder demands.     

Strategic Management of Public Interest Organizations

This paper argues that strategic management of a public interest organization not only needs to be aimed at the interests it represents, but it also has to incorporate the organization's internal workings. The functioning of a public interest organization is seen to suffer from a primary dilemma of membership and influence and a secondary dilemma of representation and control. If these dilemmas are not handled adequately, the public interest organization will suffer from a vicious circle of contradiction and conflict, eventually threatening the organization's long-term viability. A case study is elaborated to empirically underpin this proposition.     

The Profile of Board Membership in Israeli Voluntary Organizations

This study of 161 nonprofit organizations in Israel was aimed at exploring the composition of boards, the methods employed to recruit new board members, and the selection criteria of board members. The results suggest that boards tend to be closed, elitist circles. Most organizations use mainly informal means to recruit new board members. The most important selection criteria were those related to interpersonal relationships, willingness to contribute time, and expressing an interest in working for the organization.     

Comparing Thistles and Roses: The Application of Governmental–Voluntary Sector Relations Theory to Scotland and England

Typologies of government–voluntary sector relations mostly categorize nation-level situations, and omit consideration of intra-national differences. They are also rarely subject to empirical testing and subsequent theoretical development. This paper reports on research to apply Kuhnle and Selle's (2002) relational typology, which characterizes the experience of “Britain,” to a study of Scottish and English voluntary organizations' relations with government. Contrary to Kuhnle and Selle, the paper demonstrates — through survey data — a divergence between Scotland and England, within the “British” context, and advances the case for further testing of such conceptual typologies. The methodological challenges in moving from a theoretical framework to a research design capable of field application, using survey methods, are illustrated and discussed. Further directions for theoretically led work are suggested.     

社会责任信息自愿披露、CEO权力与会计盈余质量——基于倾向得分匹配法(PSM)的分析

以2008-2013年沪深两市自愿披露社会责任报告的A股上市公司为样本,引入CEO权力等情境因素,研究了社会责任信息自愿披露对会计盈余质量的影响.实证结果发现,在控制样本自选择问题后,社会责任信息自愿披露具有显著的盈余质量提升效应;进一步考虑CEO权力对企业自愿披露决策的影响后发现,企业社会责任信息自愿披露的盈余质量效应受到CEO权力大小的制约,当CEO权力较大时,自愿披露社会责任信息与会计盈余质量的正相关关系不再显著.研究结论表明,企业社会责任信息自愿披露在一定程度上改善了企业的信息环境,提升了会计盈余质量,但社会责任信息自愿披露的盈余质量效应呈现出异质性和情境依赖性的特征.