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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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Emerald Publishing
2025-07-01
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| 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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