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,...

Relative to the explicit role of corporate information disclosure in reducing the cost of equity capital, the role of strategic information disclosure (SID) is still in disorder in the literature. We aim to provide empirical evidence for the relationship between SID and the cost of equity...