Interaction Between Corporate Governance, Voluntary Disclosure and Earnings Quality: Evidence from Hong Kong Listed Firms

Project: Research

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This study investigates the role of corporate governance on earnings quality and voluntary disclosure in Hong Kong firms. It also examines whether different levels of corporate governance differentially affect the relation between earnings quality and voluntary disclosure. Regulators and investors have recently instituted corporate governance reforms to induce greater corporate transparency and disclosures as well as higher earnings quality. However, very little empirical evidence exists on the effectiveness of these reforms. The findings of this study will provide insight into how governance mechanisms influence firms’ disclosure policies which, in turn, influence the quality of earnings. These findings will be useful to regulators and standard setters in improving governance practices and developing accounting rules and regulations that provide the appropriate incentives for managers to disclose information and, thereby, improve transparency and quality in reporting.


Project number7002148
Grant typeSRG
Effective start/end date1/04/0721/10/09