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Keyphrases
Hong Kong
85%
Corporate Annual Reports
60%
Corporate Reporting
58%
Perceived Usefulness
50%
Value Relevance
50%
Board Independence
50%
Preparers
50%
Moderating Role
50%
Institutional Precondition
50%
Equity Method
50%
Corporate Disclosure
50%
Proportionate Consolidation
50%
Investment Analysts
50%
Integrated Reporting
50%
Voluntary Disclosure
35%
International Financial Centres
35%
Business Reviews
25%
Market Share
25%
Disclosure Requirements
25%
Value of Information
25%
Income Balance
25%
Regulatory Bodies
25%
Financial Results
25%
Balance Sheet
25%
Income Statement
25%
External Users
25%
Product Market
25%
China
25%
Officers
20%
Financial Statements
12%
Controversial Issues
12%
Listed Companies
12%
Vertical Aggregation
12%
Asia
10%
Financial Analysts
10%
Disclosure Regulation
10%
External Auditors
10%
Industry-specific
10%
Communication Gap
10%
Board Chairman
10%
Individual Investors
10%
Financial Regulation
10%
Company Directors
10%
Disclosure Decision
10%
Market Efficiency
10%
Stockbrokers
10%
External Body
10%
Disclosure Policy
10%
Financial Disclosure
10%
Standard Setters
10%
Economics, Econometrics and Finance
Corporate Disclosure
100%
Investors
100%
Corporate Annual Report
62%
Equity Method
50%
Integrated Reporting
50%
Finance
37%
Financial Centre
37%
Market Share
25%
Income Statement
25%
Balance Sheet
25%
Information Value
25%
Industry
20%
Stock Exchange
12%
Accounting Standards
12%
Efficient Market Hypothesis
12%
Financial Statement
12%
Mimetic Isomorphism
8%
Institutional Theory
8%
Agency Theory
8%
Social Sciences
Hong Kong
60%
Annual Report
50%
Institutional Theory
50%
Mimetic Isomorphism
50%
Agency Theory
50%
Regulatory Authority
50%
Normativity
50%
Investors
45%
Financial Statement
25%
China
10%
Market Share
10%
Income Statement
10%
