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Article
THE QUALITY OF FINANCIAL REPORT DISCLOSURE IN CHINESE HIGHER EDUCATION INSTITUTIONS
Ping Huang, Xiaosong Zheng, Pinyan Jiang
ABSTRACT. This paper aims to build an effective evaluation system in universities from a relatively comprehensive and scientific perspective by using the constructed system of financial information in China to evaluate the status quo of universities' competitiveness by using qualitative and quantitative research methods. Seventy "Top Ten" universities were chosen as samples to analyze whether the evaluation system is effective. The result shows that budget in the content dimension has a significant impact on the quality of financial report and there is a positive association between reputation and the quality of financial report disclosure. At the same time, no meaningful correlation between the quality of financial reporting disclosure and region has been shown.
KEYWORDS: higher education institutions, disclosure quality, financial report, evaluation system, budget, reputation.
JEL classification: H83, I23, M41.