Chen, Yue; Yang, Xiaotong; Yuan, Chun; Zhu, Bing - In: China journal of accounting research : CJAR 15 (2022) 1, pp. 1-22
We investigate how product market competition affects corporate voluntary disclosure decisions, specifically regarding supply-chain information. Our results, based on a sample of manufacturing companies listed in China from 2010 to 2016, show that companies in more competitive industries...