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A study of voluntary disclosure by listed firms in China

Qu, Wen 2011, A study of voluntary disclosure by listed firms in China, Ph.D. thesis, School of Accounting, Finance and Economics, Deakin University.

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Title A study of voluntary disclosure by listed firms in China
Author Qu, WenORCID iD for Qu, Wen orcid.org/0000-0002-5587-5707
Institution Deakin University
School School of Accounting, Finance and Economics
Faculty Faculty of Business and Law
Degree type Research doctorate
Degree name Ph.D.
Thesis advisor Cooper, BarryORCID iD for Cooper, Barry orcid.org/0000-0002-3719-4975
Date submitted 2011-06-08
Keyword(s) ‬Disclosure in accounting‎ -- China
‬Corporate governance‎ -- China
‬Corporations‎ -- China‎ -- Accounting
Summary This study investigates the impact of changed disclosure environment on listed Chinese firms in respect of their disclosure decisions. It provides empirical evidences showing that firms have positively responded to the pressure exerted by regulatory bodies in China. Voluntary information disclosure has been adopted by firms to achieve stakeholder salience.
Language eng
Field of Research 150199 Accounting, Auditing and Accountability not elsewhere classified
Socio Economic Objective 900199 Financial Services not elsewhere classified
Description of original 328 p.
Dewey Decimal Classification ‬657.950951‎
Copyright notice ©The author
Free to Read? Yes
Persistent URL http://hdl.handle.net/10536/DRO/DU:30035865

Document type: Thesis
Collections: Higher degree theses (Open Access)
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Every reasonable effort has been made to ensure that permission has been obtained for items included in DRO. If you believe that your rights have been infringed by this repository, please contact drosupport@deakin.edu.au.