Lan, Yang; Wang, Lili; Zhang, Xueyong - In: China journal of accounting research : CJAR 6 (2013) 4, pp. 265-285
represents about 80% of all public companies in China. Our findings suggest that voluntary disclosure in China is positively … extensive disclosure benefits public companies in China in the form of a lower cost of equity. …This paper offers in-depth analysis of the determinants and features of voluntary disclosure based on information in …
