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    Solving the choice puzzle: Financial and non-financial stakeholders preferences in corporate disclosures by Oleh Pasko, Li Zhang, Alvina Oriekhova, Nataliia Gerasymenko, Olena Polishchuk

    Published 2023-12-01
    “…Employing an accrual-based proxy for accounting conservatism and the social contribution value per share from the Shanghai Stock Exchange as a proxy for CSP, the study utilizes a sample of 25,490 year-company observations of A-share listed companies on China’s Shanghai and Shenzhen stock exchanges spanning from 2008 to 2019. …”
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