Title

Determinants of Internet Reporting by Chinese Listed Companies

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

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