Determinants of Internet Reporting by Chinese Listed Companies
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.
Internet reporting, Chinese-listed companies, Voluntary disclosures
Corporate Reporting and Disclosure
American Accounting Association Annual Meeting
City or Country
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. Research Collection School Of Accountancy.
Available at: http://ink.library.smu.edu.sg/soa_research/634