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Corporate disclosures made by Chinese listed companies

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  • Xiao, Zezhong

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  • Xiao, Zezhong, 1999. "Corporate disclosures made by Chinese listed companies," The International Journal of Accounting, Elsevier, vol. 34(3), pages 349-373, August.
    • Handle: RePEc:eee:accoun:v:34:y:1999:i:3:p:349-373
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    References listed on IDEAS

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    1. Xiao, Zezhong & Pan, Aixiang, 1997. "Developing accounting standards on the basis of a conceptual framework by the Chinese government," The International Journal of Accounting, Elsevier, vol. 32(3), pages 279-299.
    2. Alford, A & Jones, J & Leftwich, R & Zmijewski, M, 1993. "The Relative Informativeness Of Accounting Disclosures In Different Countries," Journal of Accounting Research, Wiley Blackwell, vol. 31, pages 183-223.
    3. Wallace, R. S. Olusegun & Naser, Kamal, 1995. "Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong," Journal of Accounting and Public Policy, Elsevier, vol. 14(4), pages 311-368.
    4. Lee, Chi-Wen Jevons, 1987. "Accounting infrastructure and economic development," Journal of Accounting and Public Policy, Elsevier, vol. 6(2), pages 75-85.
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    Citations

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    Cited by:

    1. Lam, Kevin C.K. & Sami, Heibatollah & Zhou, Haiyan, 2013. "Changes in the value relevance of accounting information over time: Evidence from the emerging market of China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 9(2), pages 123-135.
    2. Wendy Green & Richard D. Morris & Haiping Tang, 2010. "The split equity reform and corporate financial transparency in China," Accounting Research Journal, Emerald Group Publishing Limited, vol. 23(1), pages 20-48, July.
    3. Jianhua Mi & Hong Sheng & Cassandra Elrod, 2016. "Financing, reputation and information disclosure quality in the Chinese market," Applied Economics, Taylor & Francis Journals, vol. 48(9), pages 789-798, February.
    4. repec:mth:ijafr8:v:8:y:2018:i:3:p:1-28 is not listed on IDEAS
    5. Matthias S. Fifka, 2013. "Corporate Responsibility Reporting and its Determinants in Comparative Perspective – a Review of the Empirical Literature and a Meta‐analysis," Business Strategy and the Environment, Wiley Blackwell, vol. 22(1), pages 1-35, January.
    6. Niclas Hellman & Jordi Carenys & Soledad Moya Gutierrez, 2018. "Introducing More IFRS Principles of Disclosure – Will the Poor Disclosers Improve?," Accounting in Europe, Taylor & Francis Journals, vol. 15(2), pages 242-321, May.
    7. Peng, Songlan & van der Laan Smith, Joyce, 2010. "Chinese GAAP and IFRS: An analysis of the convergence process," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 19(1), pages 16-34.
    8. Robert Bloom & John Solotko, 2003. "The foundation of Confucianism in Chinese and Japanese accounting," Accounting History Review, Taylor & Francis Journals, vol. 13(1), pages 27-40.
    9. Jing Wang & Jim Haslam & Claire Marston, 2011. "The appraisal of ordinary shares by Chinese financial analysts," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 19(1), pages 5-30, May.
    10. Jayne Bisman & Weini Liao, 2009. "Making the mainstream," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 17(3), pages 180-197, September.
    11. Yang, Helen Hong & Craig, Russell & Farley, Alan, 2015. "A review of Chinese and English language studies on corporate environmental reporting in China," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 28(C), pages 30-48.
    12. Peng, Songlan & Tondkar, Rasoul H. & van der Laan Smith, Joyce & Harless, David W., 2008. "Does Convergence of Accounting Standards Lead to the Convergence of Accounting Practices?: A Study from China," The International Journal of Accounting, Elsevier, vol. 43(4), pages 448-468, December.
    13. Stoyan Tenev & Chunlin Zhang & Loup Brefort, 2002. "Corporate Governance and Enterprise Reform in China : Building the Institutions of Modern Markets," World Bank Publications - Books, The World Bank Group, number 15237.

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