Purpose: This paper aims to use stakeholder theory and the guanxi perspective to examine the determining factors of water resources information disclosure among Chinese enterprises in the context of authoritarian and normative pressures. Design/methodology/approach: Content analysis is first...

This study focuses on whether information transparency can reduce a firm’s idiosyncratic risk. We measure information transparency from an annual report on the public transparency of Chinese companies. Using a simultaneous equations approach, we find that idiosyncratic risk is reduced when a...

Purpose: This paper aims to use the social impact hypothesis and the shift of focus hypothesis to examine what drives controversial industries to make philanthropic donations: sustainable development, which can in turn lead to higher firm performance or a better corporate image....

Purpose Taking on a corporate political activity (CPA) perspective, the purpose of this paper is to investigate how CPA affects environmental sustainability disclosure among firms in China and whether the disclosure level varies across ownership structures and environmental sensitivity statuses....

Purpose This study aims to apply signaling theory to examine whether corporate social responsibility (CSR) disclosure can deliver effective signals to stakeholders to increase a firm’s competitive advantage in China. Whether ownership patterns or environmental sensitivity causes a significant...