Voluntary Disclosure by State-owned Enterprises Listed on the Stock Exchange of Hong Kong

By Michael J. Ferguson, K. C. Lam, Grace M. Lee. 2002

264 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/739743c160aa4e7f013ea6d6a90dfe0f4802bcf2

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Aggregated, Voluntary and Mandatory Risk Disclosure Incentives: Evidence from UK FTSE All Share Companies (2013, background): “Accounting-risk measures and risk disclosure Both leverage and liquidity impact disclosure levels (Malone et al., 1993; Wallace et al., 1994; Ferguson et al., 2002).”
Corporate Governance and Voluntary Disclosure in Corporate Annual Reports of Malaysian Listed Firms (2009, methodology): “This is inconsistent with Ho and Wong (2001) and Ferguson et al. (2002) where they use total assets as a proxy for firm size.”
An empirical analysis of corporate governance structures and voluntary corporate disclosure in volatile capital markets: the Egyptian experience (2011, background): “Previous studies on the determinants of voluntary disclosure have focused mainly on the USA and other developed countries (e.g. Buzby, 1975; Camfferman, 1997; Cerf, 1961; Choi, 1973; Cooke, 1989; Depoers, 2000; Ferguson et al., 2002; Firth, 1979; Frost and Pownall, 1994; Gray et al., 1995; Inchausti”
Intangible asset disclosure in the telecommunications industry (2008, background): “, 2002), but others find no such significant association (Chow and Wong-Boren, 1987; Ahmed and Nicholls, 1994; Raffournier, 1995; Wallace and Naser, 1995; Inchausti, 1997; Ferguson et al., 2002; Arvidsson, 2003; Alsaeed, 2005; Garcı́a-Meca et al., 2005; Bozzolan et al., 2006; Oliveira et al., 2006).”
State Control and Corporate Governance in Transition Economies: 25 Years on from 1989 (2016, unknown): “…governance standards and performance of foreign firms as they ‘bond’ to a better governance and regulatory regime (Khanna, Palepu, & Srinivasan, 2004; Ferguson et al., 2002; Bell, Filatotchev, & Aguilera, 2014), but more empirical research is needed to test the boundaries of bonding theory in the…”
The explanatory factors of intellectual capital disclosure to financial analysts (2005, unknown): “, 2002 ) or compulsory information (see Ahmed and Nichols, 1994 ; Wallace et al.”
The Association between Board Composition and Different Types of Voluntary Disclosure (2007, unknown): “LEV ¼ ratio of non-current liabilities to total equity, used in prior studies (Harris and Raviv, 1988; Ferguson et al. , 2002).”
The board's role in risk disclosure: an exploratory study of Italian listed state-owned enterprises (2016, background): “transparency are thus desirable not only for shareholders but also for taxpayers and other stakeholders who benefit from the SOEs services (Ferguson et al., 2002).”