.... These findings emphasize the critical importance of transparency, regulatory compliance and risk management in financial reporting, with implications for investor confidence and regulatory strategies. Originality/value This study contributes to the literature by exploring the previously unexamined...

...Qingmei Xue; Yuning Niu Purpose The purpose of this paper is to investigate the relation between various governance mechanisms and the transparency level by using a sample of the top 200 Chinese charity foundations on net assets. Design/methodology/approach Three types of governance forces...