companies that issue negotiable shares to examine whether corporate disclosure patterns are different under various … corporate disclosure is obtained from the content analysis of annual reports for 191 sampled Chinese listed companies with … various share categories. The association are hypothesized and tested between the level of corporate disclosure and the …

in 2002 and only 45.7 percent of representative firms listed in China. Secondly, the disclosure checklist does not cover … listed companies in China. Design/methodology/approach – Using an OLS‐regression model to test the relationship among … ownership structure, board composition and the level of voluntary disclosure. The sample is based on 559 firm observations in …

shareholders could exert a good stimulating effect within a firm's corporate governance structure and what impact the balance of … power among large shareholders could have on top management turnover. Design/methodology/approach–This paper has …' block shareholders and their top management turnover. Findings–The paper's empirical results show that there is a U …

shareholders could exert a good stimulating effect within a firm's corporate governance structure and what impact the balance of … power among large shareholders could have on top management turnover. Design/methodology/approach – This paper has …' block shareholders and their top management turnover. Findings – The paper's empirical results show that there is a U …

firms. Findings – The results show that the average private benefit of control is 18.52 percent in China. The regression … results show a significant, positive relationship between the controlling shareholders, the combined shareholdings of the …. Investigating all stock would be a fruitful area for future research. Practical implications – In China, firms should optimize the …

disclosure and benefits of control under Lab‐experimental frame, based on the ownership structure in China's stock market. Design …/methodology/approach – Theoretical Shapley value of shareholders was used as the representative of control right, and benefits of control in different … experimental treatments were studied. Findings – Experimental results show: first, more counterbalance of shareholders' control …

Purpose – The purpose of this paper is to explain theoretically the relation between large shareholders, legal … institutions, and capital structure, then empirically deduce how large shareholders and legal institution affected capital … non‐financial listed companies in China and applied series of ordinary least square to empirically test the relationship …