Ownership structure, board composition and corporate voluntary disclosure: Evidence from listed companies in China

By Hua Xiao, Jianguo Yuan. 2007

492 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/b8e57a66775e965dca6149cadaf0a8d622805d54

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Citations in the corpus

State Control and Corporate Governance in Transition Economies: 25 Years on from 1989 (2016, unknown): “…related to the proportion of state ownership (Wang et al., 2008), particularly for those SOEs with foreign listings (Ferguson, Lam, & Lee, 2002), while others report no significant relation (Huafang & Jianguo, 2007) or a negative relation between the two constructs (Xiao, Yang, & Chow, 2004).”
Board Diversity and Corporate Social Disclosure: Evidence from Vietnam (2016, unknown): “Despite this welcome trend, studies in both developed and developing countries have mainly focused on disclosure quantity (Ho and Wong 2001; Xiao and Yuan 2007), and a limited number of empirical studies have investigated disclosure quality (Haji 2013).”
Corporate Governance and Audit Report Lag in Malaysia (2010, unknown): “…quality (Forker, 1992; Chen & Jaggi, 2000; Sengupta, 2004; Ajinkya, Bhojraj & Sengupta, 2005; Cheng & Courtenay, 2006; Cerbioni & Parbonetti, 2007; Huafang & Jianguo, 2007; Patelli & Prencipe, 2007; Petra, 2007), decreases the likelihood of financial statement fraud (Beasley, 1996; Farber, 2005),…”
Corporate governance and credit rating in Islamic banks: Does Shariah governance matters? (2015, background): “Huafang and Jianguo (2007) ﬁndings suggest that higher foreign listing/shares ownership is associated with increased disclosure.”
Determinants of Islamic Social Reporting Among Top Shariah-Approved Companies in Bursa Malaysia (2009, result): “The results of board composition is found to be significant which is consistent with Huafang and Jianguo (2007) that found an increase in board composition (i.e. independent directors) increases corporate disclosure.”
Association between firm characteristics and corporate voluntary disclosure: evidence from Turkish listed companies (2013, methodology): “…association, but inconsistent with many earlier studies (Malone et al., 1993; Hossain et al., 1995; Wallace et al., 1994; Inchausti, 1997; Ho & Wong, 2001; Aksu & Kosedag, 2006; Alsaeed, 2006; Huafang & Jianguo, 2007; Chau & Gray, 2010) which either found a positive or no significant association.”
Corporate governance and voluntary disclosure in Kuwait (2010, background): “…voluntary disclosure in several countries (United Kingdom, Forker, 1992 ; Hong Kong, Leung and Horwitz, 2004 ; Singapore, Cheng and Courtenay, 2006 ; Australia, Lim et al , 2007 ; China, Xiao and Yuan, 2007 ), whereas only the presence of an audit committee is an important factor in Kuwait.”
The influence of board characteristics on sustainability reporting Empirical evidence from Sri Lankan firms (2014, background): “Despite empirical evidence on the corporate governance and voluntary disclosure link, only few studies have attempted to empirically test the link between corporate governance and social and environmental disclosure (Said et al., 2009; Haniffa and Cooke, 2005; Rashid and Lodh, 2008; Huafang and Jian”