Since the beginning of1995,the financial situation hasbeen gratifying with theimprovement of the macro-economic environment and thedeepening of financialrestructuring.Under the StateCouncil,the People’s Bank ofChina ...Since the beginning of1995,the financial situation hasbeen gratifying with theimprovement of the macro-economic environment and thedeepening of financialrestructuring.Under the StateCouncil,the People’s Bank ofChina has implemented thepolicy of tightening the moneysupply to a moderate degreeand strengthened thesupervision and control offinance,obtaining remarkableresults.Recently Dai Xianglong,Governor of the People’s Bankof China,introduced thefollowing aspects of thesituation:展开更多
The performance of Polish healthcare is still far from satisfactory,which is connected with growing indebtedness that adversely affects not only the development of healthcare but also the quality of medical services p...The performance of Polish healthcare is still far from satisfactory,which is connected with growing indebtedness that adversely affects not only the development of healthcare but also the quality of medical services provided.In turn,the financial situation of hospitals depends on various indicators and the relationship between them.This paper investigates the determinants of healthcare sector functioning in the context of hospitals’financial situation(dependent variable measured by total debt ratio).321 individual public units were examined between years 2007–2017.More specifically,the fixed effects panel data model in question measures and evaluates the impact of economic,regional,institutional,and social factors in determining the dependent variable.This study confirmed dependencies between financial and non-financial ratios along with their impact on the financial condition of studied entities.The management implications of our study lay the groundwork for the improvement of efficient resource management for public hospitals.展开更多
Environmental pollution and environmental reporting have increasingly drawn the attention of the countries around the world. The paper selects A-share listed companies of chemical industry in China. Using logistic mod...Environmental pollution and environmental reporting have increasingly drawn the attention of the countries around the world. The paper selects A-share listed companies of chemical industry in China. Using logistic model, we research the impact of financial performance of listed companies upon environmental reporting. The conclusion of the study shows that the total number of enterprises which disclosed environmental information (EI) has increased year by year, and EI content and volume disclosed by heavy pollution corporations have increased annually. And the more profitability the listed companies attain, the more EI they are inclined to disclose. Moreover, companies will have an ability to disclose EI so as to reduce the agency costs arising from informa-tion asymmetry. Furthermore, the development capability of com-panies is of negative correlation to environmental reporting, and the liabilities degree of listed companies is of negative correlation to environmental reporting, but it is not significant. This paper also offers policy recommendations that enhance EI transparency and regulate EI reporting of listed companies.展开更多
文摘Since the beginning of1995,the financial situation hasbeen gratifying with theimprovement of the macro-economic environment and thedeepening of financialrestructuring.Under the StateCouncil,the People’s Bank ofChina has implemented thepolicy of tightening the moneysupply to a moderate degreeand strengthened thesupervision and control offinance,obtaining remarkableresults.Recently Dai Xianglong,Governor of the People’s Bankof China,introduced thefollowing aspects of thesituation:
文摘The performance of Polish healthcare is still far from satisfactory,which is connected with growing indebtedness that adversely affects not only the development of healthcare but also the quality of medical services provided.In turn,the financial situation of hospitals depends on various indicators and the relationship between them.This paper investigates the determinants of healthcare sector functioning in the context of hospitals’financial situation(dependent variable measured by total debt ratio).321 individual public units were examined between years 2007–2017.More specifically,the fixed effects panel data model in question measures and evaluates the impact of economic,regional,institutional,and social factors in determining the dependent variable.This study confirmed dependencies between financial and non-financial ratios along with their impact on the financial condition of studied entities.The management implications of our study lay the groundwork for the improvement of efficient resource management for public hospitals.
文摘Environmental pollution and environmental reporting have increasingly drawn the attention of the countries around the world. The paper selects A-share listed companies of chemical industry in China. Using logistic model, we research the impact of financial performance of listed companies upon environmental reporting. The conclusion of the study shows that the total number of enterprises which disclosed environmental information (EI) has increased year by year, and EI content and volume disclosed by heavy pollution corporations have increased annually. And the more profitability the listed companies attain, the more EI they are inclined to disclose. Moreover, companies will have an ability to disclose EI so as to reduce the agency costs arising from informa-tion asymmetry. Furthermore, the development capability of com-panies is of negative correlation to environmental reporting, and the liabilities degree of listed companies is of negative correlation to environmental reporting, but it is not significant. This paper also offers policy recommendations that enhance EI transparency and regulate EI reporting of listed companies.
