Research on Voluntary Information Disclosure of Listed Companies in China
نویسندگان
چکیده
منابع مشابه
Ecological Research of the Voluntary Disclosure about Listed Companies
In the paper, the research subject is the ecological relationship between the Small and Medium-sized Enterprises(SMEs) and the Large-scale Enterprises(Les). From the perspective of ecology, setting up the competitive model basic on the Logistic model, and carrying out further analysis about the voluntary information disclosure of listed company, then getting the strategic choice about the volun...
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According to the disclosure motivation, information disclosure of listed companies can be divided into mandatory and voluntary information disclosure. The mandatory information disclosure can no longer meet the information demand of investors, while voluntary information disclosure is getting more recognition. This paper introduces the relevant literature of voluntary information disclosure, an...
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Based on social-political theories, this study identifies the factors which would affect the level of environmental information report provided by Chinese companies. To evaluate the quality of corporate environmental information disclosure, the study develops a content analysis index based on Measures on Open Environmental Information, which was issued by the State Environmental Protection Admi...
متن کاملAssociation between firm characteristics and corporate voluntary disclosure: Evidence from Turkish listed companies
Purpose: This paper empirically investigates the factors that impact voluntary information disclosure level of Turkish manufacturing companies listed in the Borsa Istanbul (BIST). Design/methodology/approach: The data collection methodology of the study is content analysis of annual reports of the corporations listed on the BIST for the year 2010. In order to analyze the results, we employed Or...
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ژورنال
عنوان ژورنال: DEStech Transactions on Social Science, Education and Human Science
سال: 2019
ISSN: 2475-0042
DOI: 10.12783/dtssehs/ermas2018/27027