Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore

By Gerald Chau, S. Gray. 2002

738 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/871d98d293a8aa62f385c8a4f4a2026e2846804d

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

In Strategy and Management

Citations in the corpus

The Association between Board Composition and Different Types of Voluntary Disclosure (2007, neutral): “This measure is used in a number of studies (Hossain et al. , 1995; Raffournier, 1995; Wallace and Naser, 1995; Board Composition and Different Types of Voluntary Disclosure 567 Camfferman and Cooke, 2002; Chau and Gray, 2002).”
Firm characteristics and intellectual capital disclosure by Australian companies (2011, background): “Therefore, it follows that ICD would increase in association with the level of outside owners of the firm ( Chau and Gray, 2002”
Corporate board characteristics and environmental disclosure quantity: Evidence from South Africa (integrated reporting) and Nigeria (traditional reporting) (2018, background): “…important (Barako, Hancock, & Izan, 2006),the un-weighted index is accepted for measuring quantity of entities environmental disclosure (Bozzolan, Trombetta, & Beretta, 2009) and previous studies have used dichotomous score (e.g. Aburaya (2012); Haniffa and Cooke (2005); Chau and Gray (2002).”
Corporate Governance and Corporate Social Responsibility Disclosures: Evidence from an Emerging Economy (2012, background): “Prior studies also suggest that ownership dispersion across many investors contributes to increased pressure for voluntary disclosures (Chau and Gray 2002; Cullen and Christopher 2002; Ullmann 1985).”
The Association of Board Independence and Ownership Concentration with Voluntary Disclosure: A Meta-analysis (2010, methodology): “The results of previous research regarding the association between ownership concentration and voluntary disclosure are also heterogeneous (Chau and Gray, 2002; Eng and Mak, 2003; Cerbioni and Parbonetti, 2007).”
The effect of DEFRA guidance on greenhouse gas (2014, background): “In this respect, high ownership concentration is considered detrimental to voluntary disclosure (see Chau & Gray, 2002; Matolcsy, Shan, & Seethamraju, 2012).”
Determinants of voluntary CSR disclosure: empirical evidence from Germany (2011, background): “Consequently, voluntary disclosures are likely to be greater in widely held ﬁrms, allowing the principals to effectively monitor that their economic interests are optimized, while agents can signal that they act in the owners’ best interests (Chau and Gray 2002; Fama and Jensen 1983).”
Determinants of CSR disclosure quantity and quality: Evidence from non-financial listed firms in Saudi Arabia (2016, result): “Prior studies showed a positive association between managerial ownership and corporate voluntary disclosure (for example, Chau and Gray, 2002; Jaing and Habib, 2009).”
Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants (2013, background): “To alleviate these problems, companies with widely dispersed ownership may disclose more information (Hossain et al. 1994, Chau and Gray 2002, Abdelsalam et al. 2007, Chen et al. 2008).”
From Voluntarism to Regulation: A Study on Ownership, Economic Performance and Corporate Environmental Information Disclosure in China (2013, result): “However, in contrast with more developed countries where firms are almost owned by a diverse shareholder population (Chau and Gray 2002), we observe a very high extent of retained government ownership of Chinese listed”