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Share Pledge of Controlling Shareholders and Information Disclosure of R & D Text of the Annual Report

In: Economic Management and Big Data Application Proceedings of the 3rd International Conference

Author

Listed:
  • Dongping Han
  • Boyan Deng

Abstract

Recently, the impact of share pledges on information disclosure of listed companies has been a hot topic. To explore the disclosure of the amount and tone of the R & D text information in the annual reports during the pledge period of the controlling shareholders’ shares, this thesis use python programming to crawl the R & D text data for the 2014-2021 annual reports of A-share listed companies. The study found that during the pledge of the controlling shareholders’ shares, the company will reduce the amount of R & D text information in the annual report and is more likely to disclose positive R & D text and cover up negative R & D information. The research conclusion of this paper has certain policy reference significance for regulatory authorities.

Suggested Citation

  • Dongping Han & Boyan Deng, 2024. "Share Pledge of Controlling Shareholders and Information Disclosure of R & D Text of the Annual Report," World Scientific Book Chapters, in: Sikandar Ali Qalati (ed.), Economic Management and Big Data Application Proceedings of the 3rd International Conference, chapter 17, pages 187-198, World Scientific Publishing Co. Pte. Ltd..
    • Handle: RePEc:wsi:wschap:9789811270277_0017
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    More about this item

    Keywords

    Big Data; Information Management; Economic; Data Applications; Blockchain; E-commerce;
    All these keywords.

    JEL classification:

    • C63 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Computational Techniques
    • C8 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs
    • O14 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Industrialization; Manufacturing and Service Industries; Choice of Technology

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