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Corporate disclosures of related-party relationships and transactions in China: agency, governance, legitimacy and signalling influences

This study examines empirically whether ownership structure and board composition, political costs and media agenda setting, and proprietary costs influenced the related-party disclosures of Chinese listed companies during 2001 to 2005. The results indicate that ownership concentration, foreign ownership, the proportion of independent directors, firm size, media attention and growth opportunities have significantly affected related-party disclosures in China.

Identiferoai:union.ndltd.org:ADTP/284013
Date January 2009
CreatorsShan, Yuan George
Source SetsAustraliasian Digital Theses Program
LanguageEN-AUS
Detected LanguageEnglish
RightsCopyright Yuan George Shan 2009

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