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Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore
Abstract
Drawing on prior empirical research based on disclosure behavior in developed western markets, this study examines the association of ownership structure with the voluntary disclosures of listed companies in the Asian settings of Hong Kong and Singapore. An analysis of annual reporting practices shows that the extent of outside ownership is positively associated with voluntary disclosures. In particular, the results also indicate that the level of information disclosure is likely to be less in “insider” or family-controlled companies, a significant feature of the Hong Kong and Singapore stock markets.
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Citations
Cited by
Determinants of voluntary CSR disclosure: empirical evidence from Germany
Gamerschlag, R., Möller, K., & Verbeeten, F. (2011) · Review of Managerial Science · doi:10.1007/s11846-010-0052-3 · Cited by 926
Ownership structure and corporate social responsibility disclosure: Some Malaysian evidence
Mohd Ghazali, N. A. (2007) · Corporate Governance: The international journal of business in society · doi:10.1108/14720700710756535 · Cited by 608
Glaum, M., Schmidt, P., Street, D. L., & Vogel, S. (2013) · Accounting and Business Research · doi:10.1080/00014788.2012.711131 · Cited by 241
García-Meca, E., & Sánchez-Ballesta, J. P. (2010) · European Accounting Review · doi:10.1080/09638180.2010.496979 · Cited by 197
International business research and risky investments, an analysis of FDI in conflict zones
Driffield, N., Jones, C., & Crotty, J. (2013) · International Business Review · doi:10.1016/j.ibusrev.2012.03.001 · Cited by 115
Metadata
- Authors
- Chau, G. K., & Gray, S. J.
- Venue
- The International Journal of Accounting
- Publisher
- World Scientific Pub Co Pte Ltd
- Published
- 2002-01
- Volume
- 37
- Issue
- 2
- Pages
- 247-265
- ISSN
- 0020-7063 (ISSN-L)
- OpenAlex
- W2045267273
- Cited by
- 705
- References
- 0
- FWCI
- 16.95
- Type
- journal article
- Language
- en
- Open access
- closed
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- Chau, G. K., & Gray, S. J. (2002). Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore. The International Journal of Accounting. https://doi.org/10.1016/s0020-7063(02)00153-x
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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.
