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A transparency Disclosure Index measuring disclosures: Chinese listed companies

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  1. Saba Iqbal & Safia Nosheen, 2023. "Moderating impact of non-performing loans on the relationship between sustainable development goals and the financial performance of banks," Future Business Journal, Springer, vol. 9(1), pages 1-12, December.
  2. Gad Jacek, 2020. "The association between disclosures on control system over financial reporting and mechanisms of corporate governance: Empirical evidence from Germany and Poland," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 56(4), pages 351-369, December.
  3. Dongyoung Lee, 2017. "Corporate Social Responsibility and Management Forecast Accuracy," Journal of Business Ethics, Springer, vol. 140(2), pages 353-367, January.
  4. Chen, Jean J. & Cheng, Xinsheng & Gong, Stephen X. & Tan, Youchao, 2014. "Do higher value firms voluntarily disclose more information? Evidence from China," The British Accounting Review, Elsevier, vol. 46(1), pages 18-32.
  5. Zhu, Zujun & Huang, Qian & Liu, Hefu, 2023. "How heuristic cues impact crowdfunding performance: The moderating role of platform competition intensity and platform demand potential," Journal of Business Research, Elsevier, vol. 160(C).
  6. Pamela Kent & Tamara Zunker, 2017. "A stakeholder analysis of employee disclosures in annual reports," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57(2), pages 533-563, June.
  7. Jae Wook Yoo & Yu Jin Chang, 2024. "Domestic vs. Foreign Institutional Investors: Who Improves ESG and Value of Chinese Companies?," Sustainability, MDPI, vol. 16(18), pages 1-16, September.
  8. Luminita Enache & Khaled Hussainey, 2020. "The substitutive relation between voluntary disclosure and corporate governance in their effects on firm performance," Review of Quantitative Finance and Accounting, Springer, vol. 54(2), pages 413-445, February.
  9. Michael, Bryane & Goo, Say-Hak, 2016. "The Value of the Corporate Governance Canon on Chinese Companies," EconStor Preprints 173675, ZBW - Leibniz Information Centre for Economics.
  10. Ilknur Zer, 2015. "Information Disclosures, Default Risk, and Bank Value," Finance and Economics Discussion Series 2015-104, Board of Governors of the Federal Reserve System (U.S.).
  11. Xing, Qiuhang & Xu, Gaoshuang & Wang, Yanping, 2024. "Open government data and the cost of debt," International Review of Financial Analysis, Elsevier, vol. 95(PA).
  12. Elshandidy, Tamer & Acheampong, Albert, 2021. "Does hedge disclosure influence cost of capital for European banks?," International Review of Financial Analysis, Elsevier, vol. 78(C).
  13. Canon Tong & Anthony Wong & Steven Leung, 2013. "The Mediating Effects of Service Charge Transparency on the Relationship between Corporate Social Responsibility and Customer Behaviour in Hong Kong¡¯s Retail Banking Sector," Business and Economic Research, Macrothink Institute, vol. 3(1), pages 56-88, June.
  14. Kirti Aggarwal, 2023. "Corporate governance and HR disclosure practices: evidence from India," SN Business & Economics, Springer, vol. 3(2), pages 1-18, February.
  15. Yan-Leung Cheung & Yin Dang & Ping Jiang & Tong Lu & Weiqiang Tan, 2018. "Does the market care about investor protection practices in China?," Applied Economics, Taylor & Francis Journals, vol. 50(5), pages 492-509, January.
  16. Grigoris Giannarakis & Eleni Zafeiriou & Garyfallos Arabatzis & Xanthi Partalidou, 2018. "Determinants of Corporate Climate Change Disclosure for European Firms," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(3), pages 281-294, May.
  17. Elzahar, Hany & Hussainey, Khaled & Mazzi, Francesco & Tsalavoutas, Ioannis, 2015. "Economic consequences of key performance indicators' disclosure quality," International Review of Financial Analysis, Elsevier, vol. 39(C), pages 96-112.
  18. Luis Ignacio Álvarez-González & Nuria García-Rodríguez & María José Sanzo-Pérez, 2018. "Online Voluntary Transparency in Spanish Retail Firms. Measurement Index and CSR-Related Factors as Determinants," Sustainability, MDPI, vol. 10(10), pages 1-20, October.
  19. Zou, Gaofeng & Du, Shuchang & Yang, Yulong & Huang, Zuo, 2022. "The effect of realized future growth opportunities on insider trading," Economics Letters, Elsevier, vol. 210(C).
  20. Hassanein, Ahmed & Hussainey, Khaled, 2015. "Is forward-looking financial disclosure really informative? Evidence from UK narrative statements," International Review of Financial Analysis, Elsevier, vol. 41(C), pages 52-61.
  21. Muhammad Safdar Sial & Chunmei Zheng & Jacob Cherian & M.A. Gulzar & Phung Anh Thu & Tehmina Khan & Nguyen Vinh Khuong, 2018. "Does Corporate Social Responsibility Mediate the Relation between Boardroom Gender Diversity and Firm Performance of Chinese Listed Companies?," Sustainability, MDPI, vol. 10(10), pages 1-18, October.
  22. Kang, Helen & Gray, Sidney J., 2019. "Country-specific risks and geographic disclosure aggregation: Voluntary disclosure behaviour by British multinationals," The British Accounting Review, Elsevier, vol. 51(3), pages 259-276.
  23. Riyan Harbi Valdiansyah & Yvonne Augustine, 2021. "Modelling of beyond budgeting, competitor accounting, transparency, competitive advantage, and organizational performance: The case of Indonesia SMEs," Technium Social Sciences Journal, Technium Science, vol. 22(1), pages 334-349, August.
  24. Liu, Mingzhi & Tang, Songlian & Wu, Zhenyu & Zeng, Rong, 2023. "The impact of foreign ownership on the media’s role in curbing insider trading around private meetings," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 88(C).
  25. Ahmadi, Ali & Nakaa, Nejia & Bouri, Abdelfettah, 2018. "Chief Executive Officer attributes, board structures, gender diversity and firm performance among French CAC 40 listed firms," Research in International Business and Finance, Elsevier, vol. 44(C), pages 218-226.
  26. Wang, Jing & Yu, Huaying & Ren, Daowen & Zhang, Jocelyn, 2023. "Promoting mineral resources consumption efficiency: Evidence from technology of big data," Resources Policy, Elsevier, vol. 86(PB).
  27. Altunbaş, Yener & Khan, Atiqur & Thornton, John, 2023. "Disclosure and bank risk: Evidence from European banks," Finance Research Letters, Elsevier, vol. 58(PB).
  28. Hakan Jankensgard, 2014. "A Tale of Beauties and Beasts: Testing the Optimal Disclosure Hypothesis," Multinational Finance Journal, Multinational Finance Journal, vol. 18(1-2), pages 139-167, March - J.
  29. Emilia Klepczarek, 2016. "Disclosure of risk information in the European banking sector," International Economics, University of Lodz, Faculty of Economics and Sociology, issue 16, pages 350-366, December.
  30. Venkata Mrudula Bhimavarapu & Shailesh Rastogi & Jagjeevan Kanoujiya & Aashi Rawal, 2023. "Repercussion of financial distress and corporate disclosure on the valuation of non-financial firms in India," Future Business Journal, Springer, vol. 9(1), pages 1-19, December.
  31. Ahmadi Ali & Bouri Abdelfettah, 2019. "Financial Disclosure Information, Board of Directors, and Firm Characteristics among French CAC 40 Listed Firms," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 10(3), pages 941-957, September.
  32. Elshandidy, Tamer, 2014. "Value relevance of accounting information: Evidence from an emerging market," Advances in accounting, Elsevier, vol. 30(1), pages 176-186.
  33. Gagalyuk, Taras, 2017. "Strategic role of corporate transparency: the case of Ukrainian agroholdings," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 20(2), pages 257-278.
  34. Faizah Alsulami, 2024. "The Operational Risk Disclosure Threshold Effect in the Earnings Management–Sustainability Firm Performance Nexus in Saudi Arabia: A Dynamic Panel Threshold Regression Model," Sustainability, MDPI, vol. 16(10), pages 1-21, May.
  35. Sharma, Narendra, 2014. "Extent of corporate governance disclosure by banks and finance companies listed on Nepal Stock Exchange," Advances in accounting, Elsevier, vol. 30(2), pages 425-439.
  36. Lívia Maria da Silva Santos & Wenner Glaucio Lopes Lucena & Wesley Vieira da Silva & Tatiana Marceda Bach & Claudimar Pereira da Veiga, 2019. "Explanatory Factors of the Environmental Disclosure of Potentially Polluting Companies: Evidence From Brazil," SAGE Open, , vol. 9(1), pages 21582440198, February.
  37. Sun Hyun Park & Yanlong Zhang, 2020. "Cultural Entrepreneurship in Corporate Governance Practice Diffusion: Framing of “Independent Directors” by U.S.-Listed Chinese Companies," Organization Science, INFORMS, vol. 31(6), pages 1359-1384, November.
  38. Rupjyoti Saha & K. C. Kabra, 2020. "Corporate Governance and Voluntary Disclosure: A Synthesis of Empirical Studies," Business Perspectives and Research, , vol. 8(2), pages 117-138, July.
  39. Hamid Ravanpak Noodezh & Ali Amiri & Niloufar Ghany, 2016. "Investigate the Capital Structure on the Transparency of the Financial Reporting in the Listed Companies in the Stock Exchange," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 6(3), pages 243-254, July.
  40. Mostafa Kamal Hassan, 2012. "A disclosure index to measure the extent of corporate governance reporting by UAE listed corporations," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 10(1), pages 4-33, June.
  41. Wu, Meng-Wen & Xu, Li & Shen, Chung-hua & Zhang, Ke-Kun, 2021. "Overconfident CEOs and shadow banking in China," Pacific-Basin Finance Journal, Elsevier, vol. 65(C).
  42. Orazalin, Nurlan & Mahmood, Monowar, 2018. "Economic, environmental, and social performance indicators of sustainability reporting: Evidence from the Russian oil and gas industry," Energy Policy, Elsevier, vol. 121(C), pages 70-79.
  43. Muhammad Bilal Saeed & Syed Kashif Saeed, 2018. "Corporate Governance and Accounting Conservatism: Moderating role of Audit Quality and Disclosure Quality," Business & Economic Review, Institute of Management Sciences, Peshawar, Pakistan, vol. 10(2), pages 123-150, June.
  44. Arie Pratama & Edi Jaenudin & Syaiful Anas, 2022. "Environmental, Social, Governance - Sustainability Disclosure Using International Financial Reporting Sustainability Standards S1 in Southeast Asian Companies: A Preliminary Assessment," International Journal of Energy Economics and Policy, Econjournals, vol. 12(6), pages 456-472, November.
  45. Elisa Menicucci & Guido Paolucci, 2021. "Forward-Looking Intellectual Capital Information in Integrated Reporting: An Empirical Analysis," International Journal of Business and Management, Canadian Center of Science and Education, vol. 14(8), pages 167-167, July.
  46. Tan, Youchao & Zeng, Cheng Colin & Elshandidy, Tamer, 2017. "Risk disclosures, international orientation, and share price informativeness: Evidence from China," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 29(C), pages 81-102.
  47. Victoria Bogdan & Olimpia Iuliana Ban & Dorina Nicoleta Popa, 2017. "Applying Mpca Analysis To Evaluate Financial Performance Of Romanian Listed Companies," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 235-246, July.
  48. Gagalyuk, Taras, 2016. "Strategic role of corporate transparency: the case of Ukrainian agroholdings," International Food and Agribusiness Management Review, International Food and Agribusiness Management Association, vol. 20(2), November.
  49. Vincent Mabillard & Renaud Vuignier, 2021. "Exploring the relationship between transparency, attractiveness factors, and the location of foreign companies: what matters most?," Place Branding and Public Diplomacy, Palgrave Macmillan, vol. 17(4), pages 304-316, December.
  50. Jankensgård, Håkan, 2013. "An Empirical Test of the Optimal Disclosure Hypothesis," Knut Wicksell Working Paper Series 2013/6, Lund University, Knut Wicksell Centre for Financial Studies.
  51. Tejedo Romero, Francisca & Ferraz Esteves Araujo, Joaquim Filipe, 2018. "Transparency, Social Responsibility and Corporate Governance: Human Capital of companies," Cuadernos de Gestión, Universidad del País Vasco - Instituto de Economía Aplicada a la Empresa (IEAE).
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