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Wang et al., 2008 - Google Patents

Determinants and consequences of voluntary disclosure in an emerging market: Evidence from China

Wang et al., 2008

Document ID
10963011875265211853
Author
Wang K
Sewon O
Claiborne M
Publication year
Publication venue
Journal of International Accounting, Auditing and Taxation

External Links

Snippet

In this paper we examine empirically the determinants of voluntary disclosure in the annual reports of Chinese listed firms that issue both domestic and foreign shares and determine if the cost of debt capital is related to the extent of voluntary disclosure. We find the level of …
Continue reading at www.sciencedirect.com (other versions)

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