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  • International and interdisciplinary legal research  (4)
  • 1
    Online Resource
    Online Resource
    Springer Science and Business Media LLC ; 2017
    In:  International Journal of Legal Medicine Vol. 131, No. 1 ( 2017-1), p. 115-117
    In: International Journal of Legal Medicine, Springer Science and Business Media LLC, Vol. 131, No. 1 ( 2017-1), p. 115-117
    Type of Medium: Online Resource
    ISSN: 0937-9827 , 1437-1596
    Language: English
    Publisher: Springer Science and Business Media LLC
    Publication Date: 2017
    detail.hit.zdb_id: 1459222-8
    SSG: 2
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  • 2
    Online Resource
    Online Resource
    SAGE Publications ; 2022
    In:  Nonprofit and Voluntary Sector Quarterly Vol. 51, No. 6 ( 2022-12), p. 1304-1323
    In: Nonprofit and Voluntary Sector Quarterly, SAGE Publications, Vol. 51, No. 6 ( 2022-12), p. 1304-1323
    Abstract: Research on China’s volunteerism highlights the state as a major force in mobilizing volunteer participation. Nevertheless, limited quantitative research exists documenting the extent to which Chinese volunteers are connected to the state system. Using a nationally representative dataset, the 2012 Chinese General Social Survey, this study examines how an individual’s employment affiliation with state-controlled institutions influences their probability to volunteer. The results show that the Chinese government not only directly mobilizes employees of the state system to volunteer but also has significant influence over the general population’s volunteering. This influence is mainly through the existence of Chinese Communist Party chapters in every corner of society, as well as the state’s direct and indirect control over social organizations that organize volunteer activities. We thus question the extent to which volunteerism in China is truly voluntary and call for more critical analysis of this issue.
    Type of Medium: Online Resource
    ISSN: 0899-7640 , 1552-7395
    Language: English
    Publisher: SAGE Publications
    Publication Date: 2022
    detail.hit.zdb_id: 2029449-9
    SSG: 3,4
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  • 3
    Online Resource
    Online Resource
    SAGE Publications ; 2018
    In:  Nonprofit and Voluntary Sector Quarterly Vol. 47, No. 6 ( 2018-12), p. 1201-1222
    In: Nonprofit and Voluntary Sector Quarterly, SAGE Publications, Vol. 47, No. 6 ( 2018-12), p. 1201-1222
    Abstract: The impact of social capital on philanthropy has been studied extensively, but existing research fails to measure social capital consistently and completely. Using a representative data set from the 2013 Survey on Philanthropic Behaviors of Urban Citizens in China, this study first expanded existing social capital measurements to be more comprehensive, consisting of civic networks, norms of reciprocity, institutional trust, acquaintance trust, and stranger trust. Tobit regression and Heckman selection model were then used to explore the impact of social capital on philanthropy in China. Regression analyses indicate that civic network, norms of reciprocity, institutional trust, and stranger trust are positively associated with both volunteering and giving in the Chinese context. In addition, acquaintance trust is negatively correlated with giving, but has no significant association with volunteering. These findings provide insights to better understanding the complex relationship between social capital and philanthropy, especially in non-Western contexts.
    Type of Medium: Online Resource
    ISSN: 0899-7640 , 1552-7395
    Language: English
    Publisher: SAGE Publications
    Publication Date: 2018
    detail.hit.zdb_id: 2029449-9
    SSG: 3,4
    Location Call Number Limitation Availability
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  • 4
    Online Resource
    Online Resource
    American Accounting Association ; 2018
    In:  Journal of the American Taxation Association Vol. 40, No. 1 ( 2018-03-01), p. 31-55
    In: Journal of the American Taxation Association, American Accounting Association, Vol. 40, No. 1 ( 2018-03-01), p. 31-55
    Abstract: We examine empirically whether the manner of risk-taking in which firms engage is associated with aggressive reporting practices. Theoretical and anecdotal evidence suggests that firms face a trade-off between risk-taking and managerial opportunism as they seek to produce higher returns. In the period before the Sarbanes-Oxley Act of 2002 (SOX), we find that firms with more risk-taking through external asset growth are more likely to engage in aggressive reporting, but the reverse is true for firms with a practice of risk-taking through organic growth. Consistent with evidence in prior research on the improved quality of financial reporting after SOX, the positive association between a practice of risk-taking through asset growth and aggressive reporting is attenuated in the post-SOX period.
    Type of Medium: Online Resource
    ISSN: 1558-8017 , 0198-9073
    Language: English
    Publisher: American Accounting Association
    Publication Date: 2018
    detail.hit.zdb_id: 2094578-4
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