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Voluntary disclosure in a changing regulatory environment : evidence from Chinese stock market

Qu, Wen, Cooper, Barry J., Wise, Victoria and Leung, Philomena 2012, Voluntary disclosure in a changing regulatory environment : evidence from Chinese stock market, International journal of economics and finance, vol. 4, no. 4, pp. 30-43, doi: 10.5539/ijef.v4n4p30.

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Title Voluntary disclosure in a changing regulatory environment : evidence from Chinese stock market
Author(s) Qu, Wen
Cooper, Barry J.
Wise, Victoria
Leung, Philomena
Journal name International journal of economics and finance
Volume number 4
Issue number 4
Start page 30
End page 43
Total pages 14
Publisher Canadian Centre of Science and Education
Place of publication Toronto,, Canada
Publication date 2012-04
ISSN 1059-0560
1916-9728
Keyword(s) Institutional theory
Voluntary disclosure
The Chinese stock market
Summary This paper investigates the voluntary disclosure made by 297 Chinese listed firms in their 1995-2006 annual reports. It aims to determine how firms in the Chinese stock market have responded to the coercive pressure exerted upon them by the market regulatory body, the Chinese Security Regulatory Commission (CSRC) in terms of providing transparent information to the stock market. The findings show that over the study period, listed firms have gradually increased their voluntary disclosure. This paper also explores the main characteristics of voluntary disclosure made by listed firms in the Chinese stock market. It is concluded that voluntary disclosure has been adopted by firms to achieve institutional legitimacy in the stock market.
Notes Reproduced with the kind permission of the copyright owner.
Language eng
DOI 10.5539/ijef.v4n4p30
Field of Research 150104 International Accounting
Socio Economic Objective 919999 Economic Framework not elsewhere classified
HERDC Research category C1 Refereed article in a scholarly journal
Copyright notice ©2012, Canadian Centre of Science and Education
Persistent URL http://hdl.handle.net/10536/DRO/DU:30044720

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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.