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Voluntary Disclosure in a Changing Regulatory Environment–Evidence from Chinese Stock Market

Wen Qu, Barry J. Cooper, Victoria Wise, Philomena Leung
2012 International Journal of Economics and Finance  
This paper investigates the voluntary disclosure made by 297 Chinese listed firms in their 1995-2006 annual reports.  ...  This paper also explores the main characteristics of voluntary disclosure made by listed firms in the Chinese stock market.  ...  Isomorphism refers to the adoption of an institutional practice by an organization.  ... 
doi:10.5539/ijef.v4n4p30 fatcat:723ibombzbbo5ph6jgiw5welbq

A study of voluntary disclosure of listed Chinese firms – a stakeholder perspective

Wen Qu, Philomena Leung, Barry Cooper
2013 Managerial Auditing Journal  
disclosures by harmonizing the Chinese disclosure practices with international norms.  ...  Purpose -The aim of this paper is to investigate stakeholder power changes and their impact on firms' disclosure decisions in the Chinese stock market.  ...  Transparent information disclosure will increase an overseas investment community's confidence in investing in China.  ... 
doi:10.1108/02686901311304376 fatcat:ko2ull4i45h5ncd4l57le6k2wa

Factors Influencing Levels of CSR Disclosure by Forestry Companies in China

Feifei Lu, Robert Kozak, Anne Toppinen, Dalia D'Amato, Zuomin Wen
2017 Sustainability  
companies in emerging economies like China.  ...  However, information on emerging country contexts is still lacking.  ...  The role of political interventions on CSR disclosure, especially relevant in emerging economies like China [67] , could also be investigated.  ... 
doi:10.3390/su9101800 fatcat:xzg5pzanxjf4jjannv3lee75vy

Moderating role of financial ratios in corporate social responsibility disclosure and firm value

Muhammad Akram Naseem, Jun Lin, Ramiz ur Rehman, Muhammad Ishfaq Ahmad, Rizwan Ali, Nicola Lacetera
2019 PLoS ONE  
A dataset of Chinese non-financial firms listed on the Shanghai Stock Exchange from 2008 to 2012 is taken from the China Stock Market & Accounting Research database.  ...  The relationship between CSR disclosure and firm value is moderated by the financial ratios.  ...  CSR disclosure, which reduces information asymmetry, is one of the initiatives taken by managers in this regard.  ... 
doi:10.1371/journal.pone.0215430 pmid:30998740 pmcid:PMC6472779 fatcat:vmqp5woe4jbf5gql6gs3boftzi

Trends and determinants of corporate non-financial disclosure in Greece

Antonis Skouloudis, Nikoleta Jones, Chrisovaladis Malesios, Konstantinos Evangelinos
2014 Journal of Cleaner Production  
Reference Framework (NSRF) -Research Funding Program: THALES -Investing in knowledge society through the European Social Fund.  ...  This research has been co-financed by the European Union (European Social Fund e ESF) and Greek national funds through the Operational Program "Education and Lifelong Learning" of the National Strategic  ...  The corresponding final estimated regression equation is given by: SIZE Finally, an investigation on the disclosure practices of the 16 firms which operate in the Asopos area reveals that they do respond  ... 
doi:10.1016/j.jclepro.2013.12.048 fatcat:yns4f4gjcbdajiqho563gh443e

Corporate Governance: A Discussion on Minority Shareholder Protection in China

Judith Oliver, Wen Qu, Victoria Wise
2014 International Journal of Economics and Finance  
Keywords: minority interest, ownership structure, Chinese stock market, corporate governance Minority Interest in China With a population exceeding one billion, China's saving rate has been as high as  ...  an average 40% of national www.ccsenet.org/ijef  ...  In addition to formal investigations, the CSRC also conducts on-going surveillance of listed firms and has a practice of regular reviews and random investigations.  ... 
doi:10.5539/ijef.v6n3p111 fatcat:zpn2g7inmjhrzdeaismmfi26ya

Accounting research in China: commemorating the 40th anniversary of reform and opening up

Huacheng Wang, Kangtao Ye, Kai Zhong
2018 Frontiers of Business Research in China  
and opening up in China.  ...  This study reviews the influential accounting literature on China topics published both in international and Chinese journals in the recent four decades to celebrate the 40th anniversary of the reform  ...  Availability of data and materials All the data and materials in this review could be found publicly.  ... 
doi:10.1186/s11782-018-0046-6 fatcat:yurp7esbu5fzvj7npoaihw6w2q

A Case Study of Voluntary Disclosure by Chinese Enterprises

Chun Yip Desmondy Yuen, Zhang Xu Steven, Liu Ming Morris, Vanessa Chan Lu
2010 Asian Journal of Finance & Accounting  
Stock Exchange in China.  ...  The findings also contribute to an understanding of disclosure behavior among former wholly state-owned enterprises during the privatization process in China.  ...  Third, profitability (PROFIT) is measured by the return on equity. An average of three years of data was used to calculate profitability.  ... 
doi:10.5296/ajfa.v1i2.121 fatcat:6ywuzraipzd4zian5jzkjkujsi

FINANCIAL FACTORS AND CORPORATE SOCIAL AND ENVIRONMENTAL RESPONSIBILITY REPORTING: DOES INDUSTRY SECTOR MODERATE?

Kazi Masuma Khatun, Md. Aminul Islam, Shafiqur Rahman, Anas Ghazalat
2022 Zenodo  
As a result, the practice of CSER disclosure is of great importance and value to the users of CSER reporting as their decisions are based on them.  ...  Empirically, this study creates a new path in CSER research by answering the call for m [...]  ...  Reverte (2009) argued that profitability did not seem to clarify variances in CSER disclosure practices among Spanish listed organizations.  ... 
doi:10.5281/zenodo.5813524 fatcat:apmn5veigja5jh76nqrnflhbju

Factors Influencing the Voluntary Disclosure of Vietnamese Listed Companies

Pham Duc Hieu, Do Thi Huong Lan
2015 Journal of Modern Accounting and Auditing  
This study is organized as follows: A brief of the theoretical framework, an overview of reporting practice in Vietnam, and an overview of the literature are provided in Section 2.  ...  This paper aims to investigate the factors affecting the extent of voluntary disclosure by examining the annual reports of 205 industrial and manufacturing companies listing on Ho Chi Minh Stock Exchange  ...  corporate disclosure environment in China.  ... 
doi:10.17265/1548-6583/2015.12.004 fatcat:ydnu6uqx2fbudlyod6t65lu3oy

Integrating Best Reporting Practices for Enhancing Corporate Social Responsibility [chapter]

Ioana-Maria Dragu, Adriana Tiron-Tudor
2013 Corporate Social Responsibility in the Global Business World  
The main objective of this chapter is to present the coordinates of corporate social responsibility practices and ultimately to perform an analysis of the insights of corporations' practices, by determining  ...  By amplfying the advantages of developing CSR practices, we similarly seek to increase awareness about integrated reporting in order to hopefully increase the number of companies that would voluntarily  ...  Investigating reports on human resource, Vuontisjarvi (2006) performed an analysis on 205 organizations in Finland.  ... 
doi:10.1007/978-3-642-37620-7_2 fatcat:on2aakrshjdktlxhowcbstjryy

Progress Toward Business Sustainability in Asia in the Aftermath of 2015 Hong Kong Stock Exchange Requirements

Zabihollah Rezaee
2017 International Journal of Sustainability Management and Information Technologies  
Corporate performance is measured not only by the economic sustainability performance but also by a set of non-financial sustainability key performance indicators pertaining to environmental, social, governance  ...  business organizations.  ...  Ethical Dimension of Sustainability Performance An organization's ethical culture and practices can play an important role in promoting integrity and competency throughout the organization and in ensuring  ... 
doi:10.11648/j.ijsmit.20170304.12 fatcat:h7h3n3zppra2zjlzhagd7v62um

The Effects of Industry Type, Company Size and Performance on Chinese Companies' IC Disclosure: A Research Note

Yi An, Howard Davey, Ian R. C. Eggleton
2011 Australasian Accounting, Business and Finance Journal  
It was found that industry type did not have a significant influence on IC reporting practices of Chinese firms; the larger firms generally reported more IC information than the relatively smaller firms  ...  In addition, the findings of this research provide some references for policy-makers while developing an IC reporting framework applicable to the Chinese environment.  ...  Furthermore it applied a small number of explanatory variables, and therefore the explanatory power on IC disclosure was not strong.  ... 
doaj:31c8f4523475425fb69c60903d1d1a7e fatcat:tvi6asvmdrfoxdmgjbegnbopgy

Cultural impact on Chinese corporate disclosure – a corporate governance perspective

Wen Qu, Philomena Leung
2006 Managerial Auditing Journal  
Practical implications -The results have practical implications for professional accountants and auditors to understand further the trend of voluntary disclosure in China.  ...  This is an exploratory study which shows that further research may provide more concrete evidence of the changing corporate disclosure environment in China.  ...  It formulated a series of regulations on information disclosure with reference to international practices.  ... 
doi:10.1108/02686900610652991 fatcat:czsvgsjszvbofds4u4azo2vu2e

The spillover effect of disclosure rules and materiality thresholds: Evidence from profit warnings issued in Hong Kong market

Rencheng Wang, Yao Zhang
2011 China Journal of Accounting Research  
16 We admit that the ''interdependence'' of disclosure also exists within non-AH firms.  ...  But we can hardly have a powerful test to argue this interdependence is based on a simple post-hoc relation for the pure non-AH sample.  ...  Table 1 1 The regulation on profit warnings in mainland China.  ... 
doi:10.1016/j.cjar.2011.04.003 fatcat:cgbeaub7sng2tepwzbbzcqpjpu
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