俄罗斯非政府组织的公司治理与信息公开

Q3 Economics, Econometrics and Finance Applied Econometrics Pub Date : 2021-01-01 DOI:10.22394/1993-7601-2021-62-101-124

D. Malakhov, L. Yakobson

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引用次数: 0

摘要

根据非政府组织理论，这些组织的主要比较优势是高水平的信任，这主要是由公司治理和信息公开的特性提供的。在俄罗斯，非政府组织的这些特征还比较薄弱，但它们正在逐渐被非营利部门所掌握。基于全俄1001个非政府组织的代表性调查数据，利用不同法律形式的非政府组织对公司治理组织的立法要求的外生差异，结果表明，如果一个非政府组织在创建之初就有董事会和/或监事会，那么它对信息公开具有统计学上显著的正向影响。这一结果在俄罗斯非营利部门发展的背景下似乎很重要。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Corporate governance and information openness in Russian NGOs

According to the NGO theory, the main comparative advantage of these organizations is the high level of trust, provided primarily by the peculiarities of corporate governance and information openness. In Russia, these features of NGOs are still relatively weak, but they are gradually being mastered by the non‐profit sector. Based on the data of an all‐Russian representative survey of 1001 NGOs, using the exogenous differences in the requirements of the legislation for the organization of corporate governance in different legal forms of NGOs, it is shown that if an NGO at the time of creation has a board of trustees and/or a supervisory board, then it has a statically significant positive effect on the information openness. This result seems to be important in the context of the development of the non‐profit sector in Russia.

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来源期刊

Applied Econometrics Economics, Econometrics and Finance-Economics, Econometrics and Finance (miscellaneous)

CiteScore

0.70

自引率

0.00%

发文量

期刊介绍： The Journal of Applied Econometrics is an international journal published bi-monthly, plus 1 additional issue (total 7 issues). It aims to publish articles of high quality dealing with the application of existing as well as new econometric techniques to a wide variety of problems in economics and related subjects, covering topics in measurement, estimation, testing, forecasting, and policy analysis. The emphasis is on the careful and rigorous application of econometric techniques and the appropriate interpretation of the results. The economic content of the articles is stressed. A special feature of the Journal is its emphasis on the replicability of results by other researchers. To achieve this aim, authors are expected to make available a complete set of the data used as well as any specialised computer programs employed through a readily accessible medium, preferably in a machine-readable form. The use of microcomputers in applied research and transferability of data is emphasised. The Journal also features occasional sections of short papers re-evaluating previously published papers. The intention of the Journal of Applied Econometrics is to provide an outlet for innovative, quantitative research in economics which cuts across areas of specialisation, involves transferable techniques, and is easily replicable by other researchers. Contributions that introduce statistical methods that are applicable to a variety of economic problems are actively encouraged. The Journal also aims to publish review and survey articles that make recent developments in the field of theoretical and applied econometrics more readily accessible to applied economists in general.