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.
| Identifer | oai:union.ndltd.org:ADTP/289430 |
| Date | January 2009 |
| Creators | Shan, Yuan George |
| Source Sets | Australiasian Digital Theses Program |
| Language | EN-AUS |
| Detected Language | English |
| Rights | Copyright Yuan George Shan 2009 |
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