A study of voluntary disclosure by listed firms in China
| Contribuinte(s) |
Cooper, Barry |
|---|---|
| Data(s) |
08/06/2011
|
| Resumo |
This study investigates the impact of changed disclosure environment on listed Chinese firms in respect of their disclosure decisions. It provides empirical evidences showing that firms have positively responded to the pressure exerted by regulatory bodies in China. Voluntary information disclosure has been adopted by firms to achieve stakeholder salience. |
| Identificador | |
| Idioma(s) |
eng |
| Publicador |
Deakin University, Faculty of Business and Law, School of Accounting, Finance and Economics |
| Relação |
http://dro.deakin.edu.au/eserv/DU:30035865/Licence.pdf http://dro.deakin.edu.au/eserv/DU:30035865/qu-studyofvoluntary-2011.pdf |
| Direitos |
The author |
| Palavras-Chave | #Disclosure in accounting -- China #Corporate governance -- China #Corporations -- China -- Accounting |
| Tipo |
Thesis |
