Proceedings of the 2018 International Conference on Education, Economics and Social Science (ICEESS 2018)

Association between Transparency and Donation Revenue of Charity Foundations in China - Using a Quantile Regression Method

Authors
Pu Jian, Jinghua Zhang, Pinxiao Zeng, Xi Lan
Corresponding Author
Pu Jian
Available Online October 2018.
DOI
10.2991/iceess-18.2018.30How to use a DOI?
Keywords
Transparency, Donation Revenue, Charity Foundations in China, Quantile Regression
Abstract

Using 6,035 charitable organization observations during 2010-2015 from Chinese Foundations Center ( CFC ) database, this study applied quantile regression method to examine how the transparency of CFs is associated with the donation revenues ratios across low and high percentiles. While the OLS result indicates transparency’s highly positive association on average, the findings of the quantile regressions suggest that the positive associations between transparency level and donation revenue ratio are strong among the organizations at the low percentiles of donation revenue ratio distribution, meanwhile, there is no meaningful significant association once the donation revenue ratio has reached the median level among peer organizations. It is recommended that Chinese CFs with donation revenue ratio below the median level should enhance their transparency index to improve their revenue from charitable resources.

Copyright
© 2018, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 2018 International Conference on Education, Economics and Social Science (ICEESS 2018)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
October 2018
ISBN
10.2991/iceess-18.2018.30
ISSN
2352-5398
DOI
10.2991/iceess-18.2018.30How to use a DOI?
Copyright
© 2018, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Pu Jian
AU  - Jinghua Zhang
AU  - Pinxiao Zeng
AU  - Xi Lan
PY  - 2018/10
DA  - 2018/10
TI  - Association between Transparency and Donation Revenue of Charity Foundations in China - Using a Quantile Regression Method
BT  - Proceedings of the 2018 International Conference on Education, Economics and Social Science (ICEESS 2018)
PB  - Atlantis Press
SP  - 118
EP  - 120
SN  - 2352-5398
UR  - https://doi.org/10.2991/iceess-18.2018.30
DO  - 10.2991/iceess-18.2018.30
ID  - Jian2018/10
ER  -