Determinants of Internet Reporting by Chinese Listed Companies

Author

Pearl Hock Neo TAN, Singapore Management UniversityFollow
Sarah GOH
Lih-Lin TAN
Ying-Nee Ting

Publication Type

Conference Paper

Publication Date

8-2004

Abstract

The paper examines the extent of investor information posted on Chinese corporate websites and whether variation in the extent of information among companies can be explained by the unique institutional features of Chinese corporations as well as determinants established in the voluntary disclosure literature.

Keywords

Internet reporting, Chinese-listed companies, Voluntary disclosures

Discipline

Accounting

Research Areas

Corporate Reporting and Disclosure

Publication

American Accounting Association Annual Meeting

City or Country

Atlanta, USA

Citation

TAN, Pearl Hock Neo; GOH, Sarah; TAN, Lih-Lin; and Ting, Ying-Nee. Determinants of Internet Reporting by Chinese Listed Companies. (2004). American Accounting Association Annual Meeting.
Available at: https://ink.library.smu.edu.sg/soa_research/634