Ultimate ownership structure and corporate disclosure quality: evidence from China
نویسندگان
چکیده
منابع مشابه
Ultimate ownership structure and corporate disclosure quality: evidence from China
Purpose – This study examines whether the type of ultimate controllers (i.e., private vs. state) affects corporate disclosure quality and whether the relationship between the type of ultimate controllers and corporate disclosure quality is moderated by the separation of ownership and control. Design/methodology/approach – This study employs the data of 405 Chinese listed firms in 2005. We revie...
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ژورنال
عنوان ژورنال: Managerial Finance
سال: 2010
ISSN: 0307-4358
DOI: 10.1108/03074351011039409