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. Attached Files Name Description MIMEType Size Downloads wise-voluntarydisclosure-2012.pdf Published version application/pdf 262.43KB 328 Title Voluntary disclosure in a changing regulatory environment : evidence from Chinese stock market Author(s) Qu, Wen orcid.org/0000-0002-5587-5707 Cooper, Barry J. orcid.org/0000-0002-3719-4975 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 Free to Read? Yes Persistent URL http://hdl.handle.net/10536/DRO/DU:30044720 Document type: Journal Article Collections: Faculty of Business and Law Deakin Business School School of Accounting, Economics and Finance Open Access Collection Related Links Link Description Connect to published version (restricted access) Go to link with your DU access privileges     Unless expressly stated otherwise, the copyright for items in DRO is owned by the author, with all rights reserved. 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. Versions Version Filter Type Wed, 25 Apr 2012, 15:42:13 EST Tue, 01 May 2012, 14:54:51 EST Tue, 01 May 2012, 14:55:26 EST Tue, 01 May 2012, 14:58:30 EST Tue, 01 May 2012, 15:02:33 EST Wed, 02 May 2012, 09:06:26 EST Fri, 04 May 2012, 08:28:22 EST Thu, 21 Jun 2012, 11:12:34 EST Thu, 21 Jun 2012, 11:14:29 EST Fri, 13 Jul 2012, 15:33:50 EST Fri, 13 Jun 2014, 13:58:35 EST Fri, 22 Aug 2014, 15:20:55 EST Tue, 06 Sep 2016, 18:49:18 EST Tue, 05 Dec 2017, 12:31:49 EST Fri, 07 Sep 2018, 15:54:29 EST Filtered Full Citation counts:   Cited 0 times in TR Web of Science Cited 0 times in Scopus Search Google Scholar Access Statistics: 843 Abstract Views, 328 File Downloads  -  Detailed Statistics Created: Wed, 25 Apr 2012, 15:42:03 EST by Katrina Fleming