Patterns and Determinants of Internet-Based Corporate Disclosure in China

Posted: 31 Aug 2016

See all articles by Jason Zezhong Xiao

Jason Zezhong Xiao

Cardiff Business School, Cardiff University

Chee W. Chow

San Diego State University

He Yang

Independent

Date Written: Jan 30, 04

Abstract

This paper analyzes the factors behind Chinese listed companies’ voluntary adoption of Internet-based financial reporting, as well as their extent of disclosure. Factors identified as being relevant to voluntary disclosure choices in the more advanced market economies are included. In addition, theories on innovation diffusion and voluntary disclosure are used to generate hypotheses about factors specific to the Chinese context, such as type of auditor, foreign listing, different classes of stock ownership, and government regulation. Findings from the largest 300 listed Chinese companies support the proposition that these firms’ Internet-based disclosure choices are responsive to specific attributes of their environment. The implications of the findings for policy and research are delineated.

Keywords: Capital markets, China, Innovation diffusion, Internet, Voluntary financial disclosures

Suggested Citation

Xiao, Jason Zezhong and Chow, Chee W. and Yang, He, Patterns and Determinants of Internet-Based Corporate Disclosure in China (Jan 30, 04). Journal of Accounting and Public Policy, Vol. 23, No. 3, 2004. Available at SSRN: https://ssrn.com/abstract=2832437

Jason Zezhong Xiao

Cardiff Business School, Cardiff University ( email )

Aberconway building
Colum Drive
Cardiff, CF10 3EU
United Kingdom

Chee W. Chow (Contact Author)

San Diego State University ( email )

San Diego, CA 92182-0763
United States

He Yang

Independent ( email )

No Address Available

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