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Determinants and consequences of voluntary disclosure in an emerging market: Evidence from China

Wang, Kun, O, Sewon, Claiborne, M. Cathy·2008·Journal of International Accounting, Auditing and Taxation
DOI 10.1016/j.intaccaudtax.2008.01.001
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Research works printed but not linked: 31

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  2. Botosan, 1997, Disclosure level and the cost of equity capital, The Accounting Review, 20, 323
  3. Bradbury, 1992, Voluntary disclosure of financial segment data: New Zealand evidence, Accounting and Finance, 32, 15, 10.1111/j.1467-629X.1992.tb00174.x · DOI
  4. Camfferman, 2002, An analysis of disclosure in the annual reports of UK and Dutch companies, Journal of International Accounting, 13, 11
  5. Chow, 1987, Voluntary financial disclosure by Mexican corporations, The Accounting Review, 533
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  7. Cooke, 1991, An assessment of voluntary disclosure in the annual reports of Japanese corporations, The International Journal of Accounting, 26, 174
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  9. Datar, 1991, The role of auditor and auditor quality in valuing new issues, Journal of Accounting and Economics, 14, 3, 10.1016/0167-7187(91)90057-R · DOI · Paper page
  10. Fama, 1983, Separation of ownership and control, The Journal of Law & Economics, 25, 301, 10.1086/467037 · DOI · Paper page
  11. Ferguson, 2002, Voluntary disclosure by state-owned enterprise listed on the stock exchange of Hong Kong, Journal of International Financial Management and Accounting, 13, 125, 10.1111/1467-646X.00081 · DOI
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  13. Francis, 2005, Disclosure incentives and effects on capital around the world, The Accounting Review, 80, 1125, 10.2308/accr.2005.80.4.1125 · DOI · Paper page
  14. Gibbins, 1990, The management of corporate financial disclosure: Opportunism, ritualism, policies, and process, Journal of Accounting Research, 28, 121, 10.2307/2491219 · DOI · Paper page
  15. Gray, 1995, International capital market pressure and voluntary disclosures by U.S. and U.K. multinationals, Journal of International Financial Management and Accounting, 6, 43, 10.1111/j.1467-646X.1995.tb00049.x · DOI · Paper page
  16. Grossman, 1981, The informational rule of warrants and private disclosure about product quality, Journal of Law and Economics, 461, 10.1086/466995 · DOI · Paper page
  17. Healy, 1999, Stock performance and intermediation changes surrounding sustained increase in disclosure, Contemporary Accounting Research, 16, 485, 10.1111/j.1911-3846.1999.tb00592.x · DOI · Paper page
  18. Hopkins, W. G. (2000). A review of new statistics. Available at http://sportsci.org/resource/stats/counts.html
  19. Hossain, 1994, Voluntary disclosure in an emerging capital market: Some empirical evidence from companies listed on the Kuala Lumpur Stock Exchange, The International Journal of Accounting, 29, 334
  20. Hughes, 1989, Signaling by direct disclosure under asymmetric information, Journal of Accounting and Economics, 8, 119, 10.1016/0165-4101(86)90014-5 · DOI · Paper page
  21. Jensen, 1976, Theory of the firm, managerial ownership, agency cost and ownership structure, Journal of Financial Economics, 3, 305, 10.1016/0304-405X(76)90026-X · DOI · Paper page
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  23. Leftwich, 1981, Voluntary corporate disclosure: The case of interim reporting, Journal of Accounting Research (Supplement), 50, 10.2307/2490984 · DOI · Paper page
  24. Meek, 1989, Globalization of stock markets and foreign listing requirements: Voluntary disclosures by continental European companies listed on the London Stock Exchange, Journal of International Business Studies, 315, 10.1057/palgrave.jibs.8490854 · DOI
  25. Meek, 1995, Factors influencing voluntary annual report disclosures by U.S., U. K and continental European multinational corporations, Journal of International Business Studies (3rd quarter), 555, 10.1057/palgrave.jibs.8490186 · DOI · Paper page
  26. Sengupta, 1998, Corporate disclosure quality and the cost of debt, The Accounting Review, 73, 459
  27. Singhvi, 1971, An empirical analysis of the quality of corporate financial disclosure, The Accounting Review, 46, 621
  28. Skinner, 1994, Why do firms voluntarily disclose bad news, Journal of Accounting Research, 32, 38, 10.2307/2491386 · DOI · Paper page
  29. Spence, 1973, Job market signaling, Quarterly Journal of Economics, 87, 355, 10.2307/1882010 · DOI · Paper page
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  31. Xiao, 2004, The determinants and characteristics of voluntary internet-based disclosures by listed Chinese companies, Journal of Accounting and Public Policy, 23, 191, 10.1016/j.jaccpubpol.2004.04.002 · DOI · Paper page

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Metadata

Authors
Wang, K., O, S., & Claiborne, M. C.
Venue
Journal of International Accounting, Auditing and Taxation
Publisher
Elsevier BV
Published
2008-01
Volume
17
Issue
1
Pages
14-30
ISSN
1061-9518 (ISSN-L)
DOI
10.1016/j.intaccaudtax.2008.01.001
OpenAlex
W1991268978
Cited by
346
References
0
FWCI
21.94
Type
journal article
Language
en
Open access
closed
Licence
www.elsevier.com/tdm/userlicense/1.0/ (tdm)

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CoChat. (2026). Citation check: Determinants and consequences of voluntary disclosure in an emerging market: Evidence from China. https://app.cochat.ai/papers/10.1016/j.intaccaudtax.2008.01.001
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Wang, K., O, S., & Claiborne, M. C. (2008). Determinants and consequences of voluntary disclosure in an emerging market: Evidence from China. Journal of International Accounting, Auditing and Taxation. https://doi.org/10.1016/j.intaccaudtax.2008.01.001

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Bibliographic data: Semantic Scholar, OpenAlex, Crossref.

Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).

Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.