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

Dongping Han and Boyan Deng

Chapter 17 in Economic Management and Big Data Application:Proceedings of the 3rd International Conference, 2024, pp 187-198 from World Scientific Publishing Co. Pte. Ltd.

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.

Keywords: Big Data; Information Management; Economic; Data Applications; Blockchain; E-commerce (search for similar items in EconPapers)
JEL-codes: C63 C8 O14 (search for similar items in EconPapers)
Date: 2024
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