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- W2357209025 abstract "There is much controversy about charitable contributions disclosure at home and abroad.Whether to require companies to disclose charitable donation should consider the impact of donations on rational investors and the need to protect company's trade secrets.Company charitable donations information disclosure also has a significant impact on choice-making of ethical investors.The company has voluntarily motive of disclose information on the charitable donations,but in our country to establish charitable donation information disclosure system based on mandatory disclosure is to protect stakeholders's know right,regulate the no-responsible and self-interested behavior of managers in the charitable donations.At present there are considerable arbitrariness and inconsistencies in our company's donations information disclosure.Our Company Law,Securities Law should formulate the form,content of donations information disclosure clearly,requiring companies to disclose significant charitable donation decision-making body,the resolution process,donation amount,donor object,the recipient's relationship with the company management level etc,and establish information disclosure exemption system." @default.
- W2357209025 created "2016-06-24" @default.
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- W2357209025 date "2011-01-01" @default.
- W2357209025 modified "2023-09-28" @default.
- W2357209025 title "On Information Disclosure of Corporate Charitable Donatio——Reseach of Necessity and Feasibility of System Building" @default.
- W2357209025 hasPublicationYear "2011" @default.
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