Financial disclosure quality and sustainability disclosure quality. A case in China.

ABSTRACT: This paper empirically examines whether there is an association between financial reporting disclosure quality and sustainability disclosure quality of the top 100 socially reputed Chinese listed firms. The paper computed financial disclosure quality by empirically combining earning qualities of accrual, persistence, predictability, and smoothness. Using content analysis and survey questionnaire research methods, it calculated sustainability quality by combining disclosure quantity (through quantitative weightings), disclosure type (through qualitative weightings), and disclosure item importance (through qualitative weightings) of economic, social, and environmental disclosures made in annual and sustainability reports, ascertained using the Global Reporting Initiative sustainability frame

SUBMITTER: Abeysekera I 

PROVIDER: S-EPMC8162600 | biostudies-literature | 2021

REPOSITORIES: biostudies-literature