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The consequences of environmental big data information disclosure on hard-to-abate Chinese enterprises’ green innovation
Zhang, Cheng; Zhou, Bo; Wang, Qunwei; Jian, Yaode - In: Journal of innovation & knowledge : JIK 9 (2024) 2, pp. 1-10
that, the system significantly stimulates green innovation in hard-to-abate enterprises with an entrepreneurial orientation … mechanism of public attention is found to be ineffective in stimulating corporate green innovation in the sample period. This … study identifies a useful channel for policymakers to develop green innovation by enhancing the current system of …
Persistent link: https://www.econbiz.de/10014581119
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The Impact of Disclosure Quality on Analysts’ Forecast in China
Liu, Ming - 2019
Since the establishment of the Shenzhen Stock Exchange's (SZSE) Disclosure Ranking System in 2001, listed companies' disclosure quality has been increasing year by year in China. Better disclosure quality helps reduce the information asymmetry between the managers of those companies and external...
Persistent link: https://www.econbiz.de/10012893838
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Going Out by Doing Good : The Effect of Mandatory CSR Disclosure on Outward FDI of Chinese Firms
Zhang, Yi; Xue, Wei; Liu, Chun - 2022
find that disclosing CSR information can facilitate a firm's OFDI by enhancing innovation capabilities, alleviating …
Persistent link: https://www.econbiz.de/10013491553
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Impact of Information Disclosure Ratings on Investment Efficiency : Evidence from China
Chen, Chang-Chih; Ho (何), Kung-Cheng (恭政); Li, Hui-Min - 2023
This study examines the impact of Shenzhen Stock Exchange’s (SZSE) information disclosure ratings on investment efficiency in China. Based on a sample of Chinese A-share listed companies on the SZSE from 2001 to 2018, we discover that superior information disclosure ratings improve investment...
Persistent link: https://www.econbiz.de/10014256457
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ESG Disclosure and Internal Pay Gap : Empirical Evidence from China
Khurram, Muhammad Usman - 2022
This paper introduces endogenous characteristics of enterprises to examine the non-linear relationship between environmental, social, and governance (ESG) disclosure and the internal pay gap (IPG). We employed Bloomberg’s ESG disclosure score covering the period 2011–2019 to identify the...
Persistent link: https://www.econbiz.de/10014255297
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Compensation Disclosure in China
Qu, Baozhi - 2009
This study examines compensation disclosure and corporate governance in the Chinese stock market. China's unfolding governance reform and the adoption of Western-style disclosure present a quasi-experimental setting to examine the effect of governance mechanisms on disclosure level. We code...
Persistent link: https://www.econbiz.de/10013155193
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Foreign strategic investors and bank credit risk in China : Disclosure, finance or management effects?
Yuan, Lin; Zhong, Yang; Lu, Zhou - 2022
By using the two-way fixed effects model and Chinese bank data from 2003 to 2015, this paperstudied the influence of foreign strategic investors (FSIs) on bank credit risk in China and testedthe possible disclosure effect, management effect and financial effect. The research found thatFSIs...
Persistent link: https://www.econbiz.de/10013289839
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Mandatory CSR Disclosure and Pay Gap : Evidence from China
Huang, Haoyue; Kong, Dongmin; Yu, Li; Zhang, Jian - 2021
by improving innovation and productivity …
Persistent link: https://www.econbiz.de/10013212873
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Determinants and features of voluntary disclosure in the Chinese stock market
Lan, Yang; Wang, Lili; Zhang, Xueyong - In: China journal of accounting research : CJAR 6 (2013) 4, pp. 265-285
This paper offers in-depth analysis of the determinants and features of voluntary disclosure based on information in the annual reports of 1066 Chinese firms listed on the Shanghai and Shenzhen Stock Exchanges. This extensive sample represents about 80% of all public companies in China. Our...
Persistent link: https://www.econbiz.de/10011825892
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Determinants and Economic Consequences of Voluntary Disclosure of Internal Control Weaknesses in China
Ji, Xu-Dong - 2015
This paper investigates the determinants and economic consequences of disclosure of internal control weaknesses (ICWs) by Chinese listed firms under the voluntary disclosure regime over 2010-2011. We find that the probability of firms disclosing ICWs is not only associated with firm...
Persistent link: https://www.econbiz.de/10013028590