Disclosure quality ratings by the stock exchanges: evidence from China

The stock exchanges in China assess firms’ disclosure quality annually according to a grading sheet. The grading sheet evaluates mandatory and voluntary disclosures, investor relations, and compliance with and violations of securities laws; some items are publicly observable, others are either not p...

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Bibliographic Details
Main Authors: Shuo Yang, Jingran Zhao
Format: Article
Language:English
Published: Emerald Publishing 2025-07-01
Series:China Accounting and Finance Review
Subjects:
Online Access:https://www.emerald.com/insight/content/doi/10.1108/cafr-09-2024-0161/full/html
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