Voluntary disclosure by state-owned enterprises listed on the stock exchange of Hong Kong

Journal of International Financial Management and Accounting

Volumn 13, Issue 2, 2002, Pages 125-152

  Ferguson, Michael J ^a   Lam, Kevin C K ^a   Lee, Grace Meina ^b  

^a CHINESE UNIVERSITY OF HONG KONG   (Hong Kong)

^b OPEN UNIVERSITY OF HONG KONG   (Hong Kong)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 1142303142     PISSN: 09541314     EISSN: 1467646X     Source Type: Journal    
DOI: 10.1111/1467-646X.00081     Document Type: Article

References (30)

1. Bradbury, M., "Voluntary Disclosure of Financial Segment Data: New Zealand Evidence, " Accounting and Finance 32 (1992), pp. 15-26.
2. Chen, G. and M. Firth, "The Accuracy of Profit Forecasts and their Roles and Associations with IPO Firm Valuations, " Journal of International Financial Management and Accounting 10 (1999), pp. 202-226.
3. Choi, Frederick D. S., "Financial Reporting Dimensions of Asia's Financial Crisis, " Paper presented at the Tenth Annual Conference of Accounting Academics (1998), Hong Kong.
4. Choi, Frederick D. S., C. A. Frost and Gary K. Meek, International Accounting, 3rd ed. (Upper Saddle River, NJ: Prentice Hall, 1999).
5. Choi, Frederick D. S. and Richard M. Levich, The Capital Market Effects of International Accounting Diversity (Homewood, Ill.: Dow Jones Irwin, 1990).
6. Chow, C. W. and A. Wong-Boren, "Voluntary Financial Disclosure by Mexican Corporations, " The Accounting Review (July, 1987), pp. 533-541.
7. Cooke, T. E., "Disclosure in the Corporate Annual Reports of Swedish Companies, " Accounting and Business Research 19 (1989), pp. 113-124.
8. Cooke, T. E., "An Assessment of Voluntary Disclosure in the Annual Reports of Japanese Corporations, " The International Journal of Accounting 26 (1991), pp. 174-189.
9. DeFond, M. L., Wong, T. J. and S. Li, "The Impact of Improved Auditor Independence on Audit Market Concentration in China, " Working paper (1999), University of Southern California.
10. Fama, E. F. and M. C. Jensen, "Separation of Ownership and Control, " The Journal of Law and Economics 25 (June 1983), pp. 301-325.
11. Firth, M., "The Impact of Size, Stock Market Listing, and Auditors on Voluntary Disclosure in Corporate Annual Reports, " Accounting and Business Research (Autumn 1979), pp. 273-280.
12. Gray, S. J., G. Meeks and C. B. Roberts, "International Capital Market Pressure and Voluntary Disclosures by U.S. and U.K. Multinationals, " Journal of International Financial Management and Accounting 6 (1995), pp. 43-68.
13. Grossman, S. J., "The Informational Rule of Warranties and Private Disclosure about Product Quality, " Journal of Law and Economics (December 1981), pp. 461-484.
14. Gujarti, D. Basic Econometrics (New York: McGraw-Hill, 1978).
15. Haw, I. M., D. Qi and W. Wu, "Market Reaction to Earnings Announcements in an Emerging Capital Market: The Case of China, " Journal of International Financial Management and Accounting 11 (2000), pp. 108-131.
16. Hossain, M., H. B. Perera and A. R. Rashman, "Voluntary Disclosure in the Annual Reports of New Zealand Companies, " Journal of International Financial Management and Accounting 6 (1995), pp. 69-87.
17. Jensen, M. C. and W. H. Meckling, "Theory of the Firm: Managerial Behaviour, Agency Costs and Ownership Structure, " Journal of Financial Economics 3 (October 1976), pp. 305-360.
18. Lang, M. and R. Lundholm, "Cross-Sectional Determinants of Analysts Ratings of Corporate Disclosures, " Journal of Accounting Research 31 (1993), pp. 264-271.
19. Lau, A. "Voluntary Financial Disclosure by Hong Kong Listed Companies, " Hong Kong Manager (1992).
20. Leftwich, R., R. Watts and J. Zimmerman, "Voluntary Corporate Disclosure: the Case of Interim Reporting, " Journal of Accounting Research 19 (Supplement 1981), pp. 50-77.
21. Lin, J., F. Cai and Z. Li, "Competition, Policy Burdens, and State-Owned Enterprise Reform, " American Economic Review 88 (1998), pp. 422-427.
22. Meek, G. and S. J. Gray, "Globalization of Stock Markets and Foreign Listing Requirements: Voluntary Disclosures by Continental European Companies Listed on the London Stock Exchange, " Journal of International Business Studies (Summer 1989), pp. 315-336.
23. Meek, G., C. B. Roberts and S. J. Gray, "Factors Influencing Voluntary Annual Report Disclosures by U.S., U.K. and Continental European Multinational Corporations, " Journal of International Business Studies (Third Quarter 1995), pp. 555-572.
24. Schipper, K., "Discussion of Voluntary Corporate Disclosure: the Case of Interim Reporting, " Journal of Accounting Research 19 (Supplement 1981), pp. 85-88.
25. Sengupta, P., "Corporate Disclosure Quality and the Cost of Debt, " The Accounting Review 73 (October 1998), pp. 459-474.
26. Spence, M., "Job Market Signaling, " Quarterly Journal of Economics 87 (1973), pp. 355-379.
27. Tang, Y., "Bumpy Road Leading to Internationalization: a Review of Accounting Development in China, " Accounting Horizons 14 (2000), pp. 93-102.
28. Verrecchia, R., "Discretionary Disclosure, " Journal of Accounting and Economics 5 (1983), pp. 179-194.
29. Watts, R. L. and J. L. Zimmerman, Positive Accounting Theory (Englewood Cliffs, NJ: Prentice Hall, 1986).
30. World Bank, "Policy Options for Reform of Chinese State-Owned Enterprises, " Proceedings of World Bank Beijing Symposium (June 1995).