The influence of political embeddedness on the quality of corporate reporting in China
| dc.contributor.advisor | Reimsbach, Daniel | |
| dc.contributor.author | Tang, Ying | |
| dc.date.issued | 2019-07-03 | |
| dc.description.abstract | This study aimed to provide insight into the influence of political embeddedness on the quality of corporate reporting for Chinese publicly listed firms in 2009-2016. It investigates whether politically embedded firms issue a higher quality of corporate reporting than firms without political embeddedness. Moreover, it also examines the influence of the different levels of political embeddedness on corporate reporting quality. Using panel data from 5464 Chinese publicly listed firm-year observations, the results show that state-owned firms have a higher corporate reporting quality than non-state-owned firms. The results also reveal that central state-owned firms have higher corporate reporting quality than provincial state-owned firms, but central politically connected firms have a lower quality of corporate reporting than provincial and municipal politically connected firms in sequence, holding the other variables constant. However, the results are only supported conditionally concerning specific quality combinations. This analysis contributes to the research on the corporate reporting quality from a political-institutional perspective and emphasizes the (different level of) political embeddedness on corporate reporting quality in the Chinese setting. Meanwhile, investors, analysts, counterparties, and business partners also benefit from the research on the decision usefulness of corporate reports. Keywords: Political embeddedness; government ownership; political connections; corporate reporting quality; financial reporting quality; nonfinancial reporting quality | en_US |
| dc.embargo.lift | 10000-01-01 | |
| dc.embargo.type | Permanent embargo | en_US |
| dc.identifier.uri | https://theses.ubn.ru.nl/handle/123456789/7862 | |
| dc.language.iso | en | en_US |
| dc.thesis.faculty | Faculteit der Managementwetenschappen | en_US |
| dc.thesis.specialisation | Corporate Finance & Control | en_US |
| dc.thesis.studyprogramme | Master Economics | en_US |
| dc.thesis.type | Master | en_US |
| dc.title | The influence of political embeddedness on the quality of corporate reporting in China | en_US |
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