The determinants and characteristics of voluntary Internet-based disclosures by listed Chinese companies

By Jason Zezhong Xiao, Hewen Yang, Chee W. Chow. 2004

616 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/1a89c72870b483a205b43f3e2e47f09ee5d6b146

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In Management Information Systems

Citations in the corpus

Corporate Boards, Ownership Structures and Corporate Disclosures: Evidence from a Developing Country (2018, neutral): “H 9 : There is a significant negative association between director ownership and the level of disclosure.”
Corporate governance mechanisms and financial performance in China: panel data evidence on listed non financial companies (2011, background): “Xiao, Yang, and Chow (2004) argue that several key characteristics of the supervisors determine the role of the supervisory board.”
Determinants of compliance with AAOIFI standards by Islamic banks (2016, background): “For instance, according to Xiao et al. (2004), higher foreign ownership not only encourages information disclosure, but also motivates firms to create English web pages to facilitate dissemination of financial information.”
Corporate governance and strategic information on the internet (2011, background): “, 2003; Gul and Leung, 2004; Bonsón and Escobar, 2004), especially in the information technology sector or in high growth industries (Xiao et al., 2004), other studies have not shown a statistically significant relationship (e.”
Factors influencing the disclosure of greenhouse gas emissions in companies world‐wide (2009, background): “In this respect, by analysing the influence of agency theory, several studies have found a positive effect of leverage on the amount of information revealed voluntarily (for example, Jaggi and Lee, 2002; Xiao et al., 2004; Prencipe, 2004), whereas other works do not find a statistically significant ”
Determinants of CSR disclosure quantity and quality: Evidence from non-financial listed firms in Saudi Arabia (2016, background): “In addition, it is anticipated that big auditing ﬁ rms are more likely to facilitate the diffusion of innovative practices such as CSR disclosure (Xiao et al , 2004).”
Determinants and features of voluntary disclosure in the Chinese stock market (2013, background): “Consequently, they have diﬀerent corporate governance mechanisms compared to ﬁrms listed in the United States, most of which are privately controlled (Xu and Wang, 1999; Qiang, 2003; Clarke, 2003; Wang et al., 2004).”