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| 1 | A survey of executive compensation contracts in China's listed companies显示文摘We analyze 228 executive compensation contracts voluntarily disclosed by Chinese listed firms and find that central-government-controlled companies disclose more information in executive compensation contracts than localgovernment-controlled and non-government-controlled companies. Cashbased payments are the main form of executive compensation, whereas equity-based payments are seldom used by Chinese listed companies. On average, there are no significant differences in the value of basic salaries and performance-based compensation in executive compensation contracts.But, compared with their counterparts in non-government-controlled companies, executives in government-controlled companies are given more incentive compensation. Accounting earnings are typically used in executive compensation contracts, with few firms using stock returns to evaluate their executives. However, the use of non-financial measures has increased significantly since 2007. | Yubo Lia Fang Lou Jiwei Wang Hongqi Yuan | 2013 | China Journal of Accounting Research2013，，3： | 15 |
| 2 | Management earnings forecasts and analyst forecasts:Evidence from mandatory disclosure system显示文摘Distinct from the literature on the effects that management earnings forecasts(MEFs) properties, such as point, range and qualitative estimations, have on analyst forecasts, this study explores the effects of selective disclosure of MEFs.Under China's mandatory disclosure system, this study proposes that managers issue frequent forecasts to take advantage of opportune changes in predicted earnings. The argument herein is that this selective disclosure of MEFs increases information asymmetry and uncertainty, negatively influencing analyst earnings forecasts. Empirical evidence shows that firms that issue more frequent forecasts and make significant changes in MEFs are less likely to attract an analyst following, which can lead to less accurate analyst forecasts. The results imply that the selective disclosure of MEFs damages information transmission and market efficiency, which can enlighten regulators seeking to further enhance disclosure policies. | Yutao Wang Yunsen Chen Juxian Wang | 2015 | China Journal of Accounting Research2015，，2： | 15 |
| 3 | Disclosure of government financial information and the cost of local government's debt financing——Empirical evidence from provincial investment bonds for urban construction显示文摘China's slowing economic growth and rapid urbanization have made local government debt financing a significant issue.This study uses a sample of China's provincial government data for the 2006–2012 period to examine the effect of the disclosure of financial information by local governments on their debt financing costs.The results show that financial information disclosure is conducive to public supervision and enhances government credibility,leading to a decrease in the cost of debt financing.Furthermore,increased government economic intervention increases the strength of the association between financial information disclosure and the cost of debt financing.Increased government audit prevention function weakens the strength of the association between financial information disclosure and the cost of debt financing. | Zhibin Chen Jun Pan Liangliang Wang Xiaofeng Shen | 2016 | China Journal of Accounting Research2016，，3： | 15 |
| 4 | 开放数据服务价值研究——以Smart Disclosure为例显示文摘[目的/意义]近年开放数据运动在全球范围内蓬勃发展,欧美政府开放数据领域出现一种新型数据服务方式——Smart Disclosure,为我国在该领域发展提供实践策略。[方法/过程]重点剖析英美三个典型项目:'midata'、M oney Advice Service和'蓝绿按钮',介绍开放数据驱动创新的背景,调查英美政府开放的优先数据类型,讨论该类项目的经济价值。[结果/结论]提出推进我国开放政府数据创新服务的三种途径:利用数据驱动创新,优先开放民生领域数据,鼓励企业开放数据。 | 武琳 伍诗瑜 | 2016 | 情报杂志2016，35，1： | 13 |
| 5 | Determinants and features of voluntary disclosure in the Chinese stock market显示文摘This paper offers in-depth analysis of the determinants and features of voluntary disclosure based on information in the annual reports of 1066 Chinese firms listed on the Shanghai and Shenzhen Stock Exchanges. This extensive sample represents about 80% of all public companies in China. Our findings suggest that voluntary disclosure in China is positively related to firm size,leverage, assets-in-place, and return on equity and is negatively related to auditor type and the level of maturity or sophistication of the intermediary and legal environments. We also find some evidence to suggest a quadratic convex association between state ownership and voluntary disclosure. However, our analysis provides no evidence that extensive disclosure benefits public companies in China in the form of a lower cost of equity. | Yang Lan Lili Wang Xueyong Zhang | 2013 | China Journal of Accounting Research2013，，4： | 6 |
| 6 | Board independence, internal information environment and voluntary disclosure of auditors' reports on internal controls显示文摘When there is high information asymmetry between directors and managers,independent directors do not have enough information to perform their functions. Only when faced with a good internal information environment can such directors acquire enough information to provide advice and monitor managers,and only under these conditions can increasing their proportion on the board effectively reduce agency problems, such as driving managers to disclose information to investors. Using a sample of Chinese listed firms that voluntarily disclose their auditors' reports on internal controls from 2007 to 2009, this study explores how the information acquisition costs of independent directors affect their monitoring effectiveness by investigating the disclosure decisions of their internal control audits. We find that when the information asymmetry between insiders and outside directors is low and the proportion of independent directors on a board is high, a firm is more likely to voluntarily disclose its internal control audit report. | Ye Sun Yang Yi Bin Lin | 2012 | China Journal of Accounting Research2012，，2： | 5 |
| 7 | 人本主义方法及其健康人格研究综述显示文摘本文评介了人本主义方法及其人格理论的某些重要方面,包括自我表露和真实──理想自我的和谐一致,揭示了人们在表露自己时所遵循的社会原则;自我表露与个人调节、健康的关系;真实──理想自我与善于调节、认知发展的关系。 | 黄洁华 | 1999 | 汕头大学学报(人文社会科学版)1999，15，2： | 5 |
| 8 | Quality of information disclosure, property rights, and bank loans: A bank heterogeneity perspective显示文摘Using the context of the financial reform and the development of the non-state sector in China in the past decade, we examine the roles that the quality of information disclosure and property rights play in the allocation of different types of bank credit. We find that foreign banks and policy banks exercise ‘‘financial discrimination,' and that local commercial banks, large state- owned commercial banks, national joint-stock banks, local city commercial banks, and rural commercial banks not only exercise financial discrimination but also provide significant ‘‘financial support' to non-state-owned enterprises by providing more lending opportunities and larger loans. However, when enterprises commit information disclosure violations, the local commercial banks, national joint-stock banks, local city commercial banks, and rural commercial banks reverse their credit decisions and begin to exercise financial dis- crimination against non-state-owned enterprises. At the same time, large stateowned commercial banks continue to provide financial support to non-state-owned enterprises. We also find that the quality of the information disclosed by enterprises has a moderating effect rather than an intermediary effect on the relationship between property rights and bank loans. Overall, the results of this paper shine new light on the market-oriented reform of the banking industry, and provide new empirical evidence for the presence of financial discrimination in the supply of bank credit. Our findings also have practical implications for solving the financing difficulties of non-state-owned enterprises. | Xichan Chen Wanli Li Shiyang Hu Xing Liu | 2019 | China Journal of Accounting Research2019，，1： | 2 |
| 9 | Do significant risk warnings in annual reports increase corporate bond credit spreads? Evidence from China显示文摘Based on listed companies issuing bonds on the Shanghai and Shenzhen Stock Exchanges from 2007 to 2017, this study analyzes the relationship between significant risk warnings in Chinese companies’ annual reports and corporate bond credit spreads. The main findings are as follows. First, in the Chinese market, ‘‘substantial warnings of significant risks' can significantly improve corporate bond credit spreads, reflecting the risk-warning effect;second,state-owned property rights weaken this effect, which only pertains to listed companies with poor risk management and low information quality;third, significant risk warnings increase investors’ heterogeneous beliefs, also affecting credit spreads;and fourth, through textual analysis, it is found that the corporate bond credit spread is greater when the disclosed risk factors are more pessimistic and less similar to those of the previous year. The findings of this paper help to enrich the literature on credit spreads and risk disclosure. | Xi Gao Xiongyuan Wang Furong Tian | 2019 | China Journal of Accounting Research2019，，2： | 2 |
| 10 | Research on Internal Control Information Disclosure of Real Estate Industry-Taking Taihe Group as an Example显示文摘After the outbreak of the Enron incident in the United States, China’s attention to internal control information disclosure has gradually increased. As a pillar industry of the national economy, real estate industry internal control system is sound, which has an important impact on social stability and healthy economic development. Therefore, this paper selects a company in the real estate industry, through the analysis of its internal control information disclosure, finds out its existing problems, and puts forward practical and feasible suggestions. | LIU Shuliang ZHOU Yue | 2019 | Management Studies2019，7，5： | 1 |
| 11 | Disclosure on Intellectual Capital in the Age of Industry 4.0:Evidence From Italian Capital Market显示文摘Matter of interest is the disclosure on intellectual capital(IC)in the era of global“knowledge economy”or global“knowledge society”.The aim of the paper is to verify the level of disclosure that Italian companies have on the components and on the relevance of their IC.Using the“content analysis”and a specific method already tested in managerial literature,we propose a report that measures the intellectual capital with the adoption of 21 functional indicators,which consider specific aspects of intangible assets of a firm.Applying the content analysis to financial statements of 56 companies included in five super-sector stock indexes of Italian equity market,we find that the level of overall disclosure is,on average,moderate but increasing.Observing a disclosure index based on the specific components of intellectual capital considered in this research,all the aspects of IC have benefited,on average,of an improvement in the level of external communication.This paper represents an improvement of a paper presented at the Symorg Conference regarding the empirical analysis.At the same time,it is just the first step of a wider research that aims to verify the relationships existing between IC,firm performances,and market capitalization. | Maria Serena Angelini Alessandro Gennaro Simone Labella | 2019 | Management Studies2019，7，1： | 1 |
| 12 | Overview of research on carbon information disclosure显示文摘Against the background of addressing global climate change and carbon emission reduction,corporate carbon information disclosure(CID)has become an important measure to achieve carbon emission reduction worldwide and a research hotspot closely investigated by the academia.This study provides a systematic overview of literature on CID,including its research trend,theoretical basis,disclosing features,influencing factors,and consequences.Results indicate that,first,CID has been increasing in recent years,but the content and quality of the disclosure still need to be improved.Second,the main influencing factors of CID include company features,corporate governance,environmental performance,institutional characteristics,and stakeholders.Third,the consequences of CID are based mainly on company performance,ecological environment,and investors’decision-making.Lastly,most studies have confirmed the positive effect of CID on company performance and investors’decision-making,but the nexus of environmental performance and corporate CID remains to be investigated.Several important future research directions are also proposed based on these results. | Yue-Jun ZHANG Jing-Yue LIU | 2020 | Frontiers of Engineering Management2020，7，1： | 1 |
| 13 | Towards the Association of Voluntary Disclosures and Value of Firms:Evidence Revisited in India显示文摘The information disclosed by the companies in their annual reports reveals much about company’s performance and prospects. Investors take the information as base for decision for investment. Under such circumstance, companies choose to disclose beyond what is mandatorily required. Theories like agency theory, capital need theory and signaling theory support the need of voluntary disclosure. This study is about the relationship between voluntary disclosure and value of Indian pharmaceutical companies listed on World’s oldest stock exchange, Bombay Stock Exchange (BSE). Objectives: Twofold : First, to investigate the extent of voluntary disclosure practices prevailing in pharma sector of India, Second, to study the impact of voluntary disclosure on Value of companies (value as measured by Weighted Average Cost of Capital, Stock Volatility and Price to Book Ratio) for the year 2010-2011 to 2017-2018. Research Methodology: To understand the extent of disclosure, a disclosure checklist is constructed and descriptive statistics are carved to reach the results. To understand the impact, Panel data regression (Fixed effect model, Random effect model, Hausman test) are run. Observation: Voluntary disclosure does not affect WACC but are negatively related to stock volatility and Price to Book Ratio in Indian scenario. | Rupali Khanna Bhupinder Pal Singh Chahal | 2019 | Journal of Modern Accounting and Auditing2019，15，3： | 0 |
| 14 | Definition,measuring methods and status of carbon information disclosure in Chinese enterprises显示文摘From the perspective of carbon disclosure goal,the paper defined the detail types of contents about carbon information disclosure,then constructed the carbon information disclosure index,by using the indices to 2011 annual report of A-share listed companies in Shanghai and Shenzhen Security Exchange,we found that Chinese enterprises' carbon disclosure scattered,industry structure quite different characteristics,quantity information and quality information asymmetry. | CHEN Hua WANG Hai-yan | 2015 | Ecological Economy2015，8，4： | 0 |
| 15 | The Timing of Annual Report Disclosure:Characteristics and Economic Consequences——Evidence from Two Stock Exchanges in China显示文摘This paper analyzes the annual reports(from 1997 to 2011)of firms listed on two stock exchanges in China and reveals four significant characteristics of disclosure timing.These characteristics have significant economic implications for stock market movement,including positive contributions to stock price,trading volume and abnormal return.It thereby demonstrates that the CSRC’s'balanced disclosure'policy has not been working as expected and needs further review and improvement. | DEHONG WANG JIANBO SONG | 2014 | Economic and Political Studies2014，2，1： | 0 |
| 16 | Construction of Quality Security and Credibility Mechanism for Chinese Food Enterprises显示文摘Credibility deficiency of food enterprises is a major threat for food security in China. Analysis of causes for the credibility deficiency of Chinese food enterprises,and construction of an effective quality security and credibility mechanism are not only the key to constructing a long-term supervision mechanism for food security,but also the important guarantee for coordinating social and economic development. | Hong LI | 2014 | Asian Agricultural Research2014，6，3： | 0 |
| 17 | Discussion about the Social Responsibility Accounting and Information Disclosure of Listed Companies显示文摘With economic development, the pressure that enterprises need to bear is not simply from the economical aspect. The competitive pressure from the development of environmental, social welfare from the overall social responsibility has become the more essential pressure that companies have to be faced with. However, Chinese enterprises have always taken 'maximizing shareholder wealth' as their unique goal, in this premise, the attention to the social responsibility, social image and other aspects besides to its own financial position, operating results and cash flow is still not enough. Therefore, this paper mainly analyzes the core information and development of social responsibility accounting, and puts forward the problems of the development of social responsibility accounting and and some suggestions. | 郦姝绮 | 2018 | 青春岁月2018，，23： | 0 |
| 18 | The Moderating Role of Ownership Structure on the Relation between Board Independence and Voluntary Financial Disclosure: An Analysis of Italian Listed Company显示文摘Voluntary disclosure and corporate governance variables, such as board independence and ownership structure are considered mechanisms useful to reduce information asymmetries between competing parties of the firms. This paper aims at investigating both the relationship between board independence and the quality of voluntary financial disclosure and how previous relationship is moderated by the level of ownership concentration. The analysis has been conducted on a sample of Italian non-financial listed companies. The results show that there is a positive and significant relationship between board independence and the quality of voluntary financial disclosure provided by companies. In addition, the findings reveal that ownership concentration plays a relevant moderating role in previous relationship. The results highlight the necessity to consider the interaction effects of different governance mechanisms, when studying corporate governance effectiveness. | Luigi Lepore Sabrina Pisano Gabriella D’Amore Carmela Di Guida | 2019 | Journal of Modern Accounting and Auditing2019，15，7： | 0 |
| 19 | Evaluation and analysis of influencing factors on the quality of carbon disclosure:An empirical study of CDP in China显示文摘The purpose of this paper is to evaluate the quality of corporate carbon disclosure and to analyze its influencing factors. With the hand-collected carbon information from annual reports, social responsibility reports, sustainability reports and opened CDP questionnaires of the sample of 100 Chinese companies investigated by CDP from 2008-2011, the quality of carbon disclosure is defined by evaluating indicators obtained from factor analysis, and its influencing factors are studied from three aspects including company characteristics, financial features and corporate governance by means of correlation, differences comparison and regression analyses. Findings show that the quality of Chinese companies' carbon disclosure is mainly affected by company characteristics(such as the emission characteristics of one's industry and dual listed) and corporate governance(such as ownership concentration), but in perspective of financial features, there seems to be little relation between the disclosure quality and financing motivations. The practical implication of the paper is to help Chinese companies find out effective ways to improve carbon disclosure quality. The paper contributes to carbon disclosure literature by explaining the connotation of carbon information, providing a set of evaluation indicators of carbon disclosure and exploring the influencing factors from various perspectives. | SONG Yu-yuan ZHANG Qiao-liang | 2014 | Ecological Economy2014，7，2： | 0 |
| 20 | More Government Transparency for Enhanced Human Rights Protection显示文摘Since 2007 when Regulations on Government Information Disclosure was adopted, the State Council has issued almost a dozen documents to guide government information disclosure around the country. These documents have gradually expanded the scope of disclosure and recognized the significant role of transparency in promoting the rights to information, participation and supervision, and in building a government that is innovative, impartial and operating under the law. Meanwhile, these documents have, in both theory and practice, exceeded the limit of the Regulations, posing a challenge to increasing government transparency proposed at the Third Plenary Session of the Eighteenth CPC Central Committee. | 赵正群 | 2015 | The Journal of Human Rights2015，14，2： | 0 |
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