regression analysis. The CSR disclosure scores are collected from the HX database by way of Hexun.com, while financial data are … squares (GLS). The current evidence shows that CSR disclosure reduces information asymmetry. In addition, the findings … positively affects the relationship between CSR disclosure and information asymmetry. Since the sample is derived from large …

large agribusinesses in the People’s Republic of China, this paper intends to reveal how these reports are used to respond … the differences in the two sets of reports are tightly linked to the broader social and institutional settings in China. … that serves their own interests. The findings indicate that, firstly, the two sets of sustainability reports share a common …