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Companies’ disclosing information of targeted poverty alleviation in China has become a referee for investors to judge the morality of the corporate management and influenced the decision-making of investment. According to analysing the sample of A-share listed companies in China’s Shanghai and Shenzhen during 2016–2019, this article tests the effects on practices (Investment of Poverty Alleviation) via theories (Information Disclosure). The empirical result shows that: First, once companies invest more in targeted poverty alleviation, they will significantly increase their active tone, such as  active participation  and  high involvements , to disclose the relevant information. Second, compared with private enterprises, state-owned enterprises will have more active tones in disclosing the information on targeted poverty alleviation. Nevertheless, with the non-profit feature and its social responsibility of state-owned enterprises, results reveal the negative correlations between increasing expenditures in poverty alleviation and its information disclosure.

applied economics letters

Determinants of the disclosure tone of poverty alleviation information: the case of A-share listed companies in China’s Shanghai and Shenzhen stock exchange