What type of study is this?

This is a Content Analysis study.

October 2, 2025Pacific Accounting Review

What drives communist party building disclosure? Evidence from Chinese listed firms

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YSYanqi SunBeijing Institute of Petrochemical Technology

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Implication

Analysis reveals state-owned enterprises and domestic firms enhance disclosure of communist party building information, indicating regulatory and institutional influences.

Key Points

Higher CCP-building disclosure practices are found in sole A-listed firms and state-owned enterprises.
Firms largely operating in domestic markets and those with regulatory issues show increased levels of disclosures.
The Party-Building into Articles of Association initiative strengthened disclosure practices, particularly in SOEs.
Enhanced CCP-building disclosure positively impacts firm value, suggesting strategic benefits beyond mere compliance.

Cite This Study

Yanqi Sun (2025) studied this question.

synapsesocial.com/papers/68de68f183cbc991d0a21811 https://doi.org/10.1108/par-10-2024-0268

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Implication

Analysis reveals state-owned enterprises and domestic firms enhance disclosure of communist party building information, indicating regulatory and institutional influences.

What drives communist party building disclosure? Evidence from Chinese listed firms

Discussion

Member takes

Implication

Key Points

Cite This Study

What drives communist party building disclosure? Evidence from Chinese listed firms

Discussion

Member takes

Implication

Key Points

Cite This Study

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Also Consider