| 题名 | Corporate disclosure differences around the world: International evidence |
| 作者 | |
| 通讯作者 | San, Ziyao |
| 发表日期 | 2024-02-01
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| DOI | |
| 发表期刊 | |
| ISSN | 0306-686X
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| EISSN | 1468-5957
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| 摘要 | We examine whether and how variations in country-level institutional factors explain the intensity, diversity and informativeness of corporate disclosures around the world. Using a comprehensive corporate disclosure dataset containing more than 100 types of disclosures from firms domiciled in 35 countries, we examine the effect of four core country-level institutional factors-legal system, creditor/investor rights, political process and societal characteristics-on corporate disclosures. Our results suggest that the country-level institutional factor, which is likely to capture the legal system of a country, is negatively associated with the intensity, diversity and informativeness of disclosure. Moreover, our results suggest that the level of creditor/investor rights protection, political process and societal characteristics can also consistently affect the production, diversity and informativeness of disclosures. Overall, our evidence broadens our collective understanding of how core institutional factors at the society and country levels systematically explain corporate disclosures and their associated informativeness. |
| 关键词 | |
| 相关链接 | [来源记录] |
| 收录类别 | |
| 语种 | 英语
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| 学校署名 | 其他
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| 资助项目 | Capital University of Economics and Business Start-up Research Grant for New Junior Faculty["XRZ2022015","RDF-23-01-130"]
; Fundamental Research Funds for the Central Universities[63232169]
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| WOS研究方向 | Business & Economics
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| WOS类目 | Business, Finance
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| WOS记录号 | WOS:001160911000001
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| 出版者 | |
| 来源库 | Web of Science
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| 引用统计 | |
| 成果类型 | 期刊论文 |
| 条目标识符 | http://sustech.caswiz.com/handle/2SGJ60CL/789305 |
| 专题 | 南方科技大学 |
| 作者单位 | 1.Xian Jiaotong Liverpool Univ, Int Business Sch Suzhou, Dept Finance, Suzhou, Peoples R China 2.Capital Univ Econ & Business, Coll Business Adm, Beijing, Peoples R China 3.Southern Univ Sci & Technol, SUSTech Business Sch, Shenzhen, Peoples R China 4.NanKai Univ, Business Sch, Tianjin, Peoples R China |
| 推荐引用方式 GB/T 7714 |
Liu, Zihua,San, Ziyao,Tsang, Albert,et al. Corporate disclosure differences around the world: International evidence[J]. JOURNAL OF BUSINESS FINANCE & ACCOUNTING,2024.
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| APA |
Liu, Zihua,San, Ziyao,Tsang, Albert,&Yu, Li.(2024).Corporate disclosure differences around the world: International evidence.JOURNAL OF BUSINESS FINANCE & ACCOUNTING.
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| MLA |
Liu, Zihua,et al."Corporate disclosure differences around the world: International evidence".JOURNAL OF BUSINESS FINANCE & ACCOUNTING (2024).
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| 条目包含的文件 | 条目无相关文件。 | |||||
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