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...

Abstract While studies suggest that voluntary association involvement leads to more political participation in the U.S. and European countries, the relationship remains debatable in new democracies. Using the Current Social Integration Survey from 2015 to 2018 in South Korea, this study examines...