In this paper, we construct a content analysis structure to explore whether corporate governance information in voluntary disclosures can predict management expenses in the next term. Employing the site visit information disclosure of firms listed on the Chinese A-share market from 2012 to 2021,...

In this paper, an anomaly in the daily cumulative abnormal returns (CARs) of corporate site visits (CSVs) is documented. In this study, the anomaly observation period is divided into three time segments to show that the anomaly results in the CAR trending upward (downward) one month before the...