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Determinants and features of voluntary disclosure in the Chinese stock market
16 references·16 citing·35 second hopsampled
Determinants and features of voluntary disclosure in the Chinese stock market (2013)Determinants and features of voluntary di…Voluntary Disclosure, Earnings Quality, and Cost of Capital (2008)Voluntary Disclosure, Earning…Factors Influencing Voluntary Corporate Disclosure by Kenyan Companies (2006)Factors Influencing Voluntary…Corporate governance and voluntary disclosure (2003)Corporate governance and volu…Culture, Corporate Governance and Disclosure in Malaysian Corporations (2002)Culture, Corporate Governance…A Re‐examination of Disclosure Level and the Expected Cost of Equity Capital (2002)A Re‐examination of Disclosur…Toward an Implied Cost of Capital (2001)Toward an Implied Cost of Cap…Law and Finance (1998)Law and FinanceDisclosure level and the cost of equity capital. (1997)Disclosure level and the cost…Why Firms Voluntarily Disclose Bad News (1994)Why Firms Voluntarily Disclos…Market liquidity and volume around earnings announcements (1994)Market liquidity and volume a…Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Cross-Sectional Determinants …Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure, Liquidity, and th…Financial disclosure policy in an entry game (1990)Financial disclosure policy i…Discretionary disclosure (1983)Discretionary disclosureDeterminants of corporate borrowing (1977)Determinants of corporate bor…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Financial reporting and disclosure practices in China (2023)Financial reporting and discl…Corporate governance and voluntary disclosures in annual reports: a post-International Financial Reporting Standard adoption evidence from an emerging capital market (2022)Corporate governance and volu…Exploring the relationship between female director's profile and sustainability performance: Evidence from the Middle East (2021)Exploring the relationship be…Drivers of corporate voluntary disclosure: a systematic review (2021)Drivers of corporate voluntar…Does ownership type affect environmental disclosure? (2021)Does ownership type affect en…Digital Transformation and Convergence toward the 2030 Agenda’s Sustainability Development Goals: Evidence from Italian Listed Firms (2021)Digital Transformation and Co…Boardroom gender diversity and corporate environmental performance: a multi-theoretical perspective in the MENA region (2021)Boardroom gender diversity an…Is corporate governance relevant to the quality of corporate social responsibility disclosure in large European companies? (2019)Is corporate governance relev…Determinants of Companies that Disclose High-Quality Integrated Reports (2019)Determinants of Companies tha…The Influence of Corporate Governance on Environmental Disclosure of Listed Non-Financial Firms in Nigeria (2018)The Influence of Corporate Go…The effect of stakeholder pressure and corporate governance on the sustainability report quality (2018)The effect of stakeholder pre…Factors affecting the voluntary disclosure: a study by using smart PLS-SEM approach (2018)Factors affecting the volunta…Corporate board characteristics and environmental disclosure quantity: Evidence from South Africa (integrated reporting) and Nigeria (traditional reporting) (2018)Corporate board characteristi…Voluntary disclosure and corporate governance: empirical evidence from Kuwait (2017)Voluntary disclosure and corp…Determinants of Corporate Climate Change Disclosure for European Firms (2017)Determinants of Corporate Cli…Cooperative social and environmental disclosure and financial performance of savings and credit cooperatives in Kenya (2016)Cooperative social and enviro…Coefficient Alpha and the Internal Structure of Tests (1951)The Cross-Section of Expected Stock Returns (1992)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)The Capital Structure Puzzle (1984)A Survey of Corporate Governance (1997)INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)Corporate financing and investment decisions when firms have information that investors do not have (1984)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Disclosure of Nonproprietary Information (1985)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Separation of Ownership and Control (1983)The Economic Institutions of Capitalism (1987)The impact of culture and governance on corporate social reporting (2005)Corporate Governance and Corporate Social Responsibility Disclosures: Evidence from an Emerging Economy (2012)Corporate Governance and Sustainability Performance: Analysis of Triple Bottom Line Performance (2016)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Legal Determinants of External Finance (1997)Corporate Ownership Around the World (1999)Investor protection and corporate governance (2000)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)Risk, Return, and Equilibrium: Empirical Tests (1973)Capital markets research in accounting (2001)Differences of Opinion and the Cross Section of Stock Returns (2002)Environmental Externalities and Cost of Capital (2014)An Empirical Evaluation of Accounting Income Numbers (1968)Job Market Signaling (1973)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)The financial reporting environment: Review of the recent literature (2010)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1998Law and Finance17,902 cited
  • 1977Determinants of corporate borrowing13,160 cited
  • 1991Disclosure, Liquidity, and the Cost of Capital3,828 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 1983Discretionary disclosure3,477 cited
  • 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
  • 1994Why Firms Voluntarily Disclose Bad News2,435 cited
  • 2002Culture, Corporate Governance and Disclosure in Malaysian Corporations2,013 cited
  • 2001Toward an Implied Cost of Capital2,004 cited
  • 2003Corporate governance and voluntary disclosure1,966 cited
  • 1994Market liquidity and volume around earnings announcements1,786 cited
  • 2002A Re‐examination of Disclosure Level and the Expected Cost of Equity Capital1,457 cited
  • 2008Voluntary Disclosure, Earnings Quality, and Cost of Capital1,081 cited
  • 2006Factors Influencing Voluntary Corporate Disclosure by Kenyan Companies948 cited
  • 1990Financial disclosure policy in an entry game

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852 cited

Cited by

  • 2019Is corporate governance relevant to the quality of corporate social responsibility disclosure in large European companies?180 cited
  • 2017Determinants of Corporate Climate Change Disclosure for European Firms170 cited
  • 2021Drivers of corporate voluntary disclosure: a systematic review166 cited
  • 2018The effect of stakeholder pressure and corporate governance on the sustainability report quality153 cited
  • 2018Corporate board characteristics and environmental disclosure quantity: Evidence from South Africa (integrated reporting) and Nigeria (traditional reporting)133 cited
  • 2021Digital Transformation and Convergence toward the 2030 Agenda’s Sustainability Development Goals: Evidence from Italian Listed Firms124 cited
  • 2018Factors affecting the voluntary disclosure: a study by using smart PLS-SEM approach96 cited
  • 2017Voluntary disclosure and corporate governance: empirical evidence from Kuwait94 cited
  • 2021Does ownership type affect environmental disclosure?92 cited
  • 2021Boardroom gender diversity and corporate environmental performance: a multi-theoretical perspective in the MENA region91 cited
  • 2021Exploring the relationship between female director's profile and sustainability performance: Evidence from the Middle East76 cited
  • 2019Determinants of Companies that Disclose High-Quality Integrated Reports75 cited
  • 2023Financial reporting and disclosure practices in China74 cited
  • 2016Cooperative social and environmental disclosure and financial performance of savings and credit cooperatives in Kenya70 cited
  • 2018The Influence of Corporate Governance on Environmental Disclosure of Listed Non-Financial Firms in Nigeria69 cited
  • 2022Corporate governance and voluntary disclosures in annual reports: a post-International Financial Reporting Standard adoption evidence from an emerging capital market64 cited