Determinants and consequences of voluntary disclosure in an emerging market: Evidence from China

By Kun Wang, Sewon O, M. Claiborne. 2008

347 citations recorded by the source corpus.

Subfields: Accounting, Finance

View Paper: https://www.semanticscholar.org/paper/07c5bf5783c1ea0478a10ee2f7b9b32a55344c20

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In Accounting

1. M. Elfeky
2. Weisheng Lu
3. Lili Wang
4. Helen Kang
5. Wei Pan
6. D. Hay
7. S. Gray
8. Yang Lan

In Finance

1. M. Elfeky
2. Lili Wang
3. Helen Kang
4. D. Hay
5. S. Gray
6. Yang Lan
7. Xueyong Zhang
8. C. V. Van Staden

Citations in the corpus

• Determinants and features of voluntary disclosure in the Chinese stock market (2013, methodology): “Following previous studies (Chow and Wong-Boren, 1987; Cooke and Wallace, 1989; Ferguson et al., 2002; Gray et al., 1995; Hossain et al., 1995; Botosan, 1997; Xiao et al., 2004; Wang et al., 2008), we use a two-step approach to develop a disclosure index for the sample firms: Step 1.”
• Corporate board characteristics and environmental disclosure quantity: Evidence from South Africa (integrated reporting) and Nigeria (traditional reporting) (2018, background): “Hence, these results allow corroborating the results attained by Wang et al. (2008), Copley (1991), Braam and Borghans (2014).”
• State Control and Corporate Governance in Transition Economies: 25 Years on from 1989 (2016, neutral): “results are mixed: some demonstrate that the level of voluntary disclosure is positively related to the proportion of state ownership (Wang et al., 2008), particularly for those SOEs with”
• The extent of voluntary disclosure and its determinants in emerging markets: Evidence from Egypt (2017, background): “…minority shareholders by managers and control of shareholders (Gonenc & Aybar They have a higher asymmetry of information between managers and investors ( , 2004; Chau & Gray, 2010) , also have a low disclosure level than those in economies (Salter, 1998; Wang et al., 2008; and Tower et al., 2011).”
• The influence of culture and corporate governance on corporate social responsibility disclosure: A cross country analysis (2018, background): “Government-owned corporations disclose more CSR information than other corporations (Eng and Mak, 2003; Amran and Devi, 2008; Wang et al. 2008a).”
• A decade's debate on the nexus between corporate social and corporate financial performance: a critical review of empirical studies 2002–2011 (2014, methodology): “…models have been employed such as the lag regression model (used by most studies), the two-stage least squares analysis (Makni et al., 2009; Wang et al., 2008a), the partial least squares model (Brammer et al., 2005), the structural equation model (Bruce et al., 2004; Chang and Kuo; 2008,…”
• Reporting intangible assets: Voluntary disclosure practices of top emerging market companies (2011, background): “with other corporations originating from developed economies in international markets (Wang and Claiborne, 2008; Purushothaman et al., 2000; Meek et al., 1995).”