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The determinants and characteristics of voluntary internet-based disclosures by listed Chinese companies

Xiao, Jason Zezhong, Yang, He and Chow, Chee W. 2003. The determinants and characteristics of voluntary internet-based disclosures by listed Chinese companies. Presented at: American Accounting Association Annual Meeting 2003, Honolulu, HI, USA, 3-6 August 2003.

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Abstract

This paper investigates the extent and determinants of voluntary Internet-based corporate disclosures (ICD) by listed Chinese companies. Eight hypotheses based on theories of innovation diffusion and voluntary disclosure are tested with data from the largest 300 listed companies. We find that the extent of voluntary ICD is positively and significantly related to firm size, and that the presentation format is associated with the employment of a Big 5 international audit firm and whether the firm is in the information technology industry. We also find voluntary ICD to be insignificantly associated with domestic private ownership and foreign ownership, but positively with legal person ownership. Foreign ownership has a positive and significant effect on whether a firm has English Web pages. Our findings suggest that different dimensions of ICD are related to different mixes of factors and that a number of issues deserve attention from the parties involved in Chinese companies ICD.

Item Type: Conference or Workshop Item (Paper)
Date Type: Completion
Status: Unpublished
Schools: Business (Including Economics)
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce > HF5601 Accounting
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Last Modified: 04 Jun 2017 04:39
URI: http://orca.cf.ac.uk/id/eprint/42464

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