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This article examines whether economic performance could affect EID and how the relationship is determined by the form of ownership from voluntarism to regulation under the current Chinese context. In this study, our empirical results show that the relationship between firms' performance and EID is complex and the interactive impact of ownership and economic performance on EID significantly varies from voluntary disclosure to mandatory disclosure. This study provides a more comprehensive understanding of the motivations in corporate EID. The performance-impression theory can be used to explain the disclosure behaviors during the period of voluntary disclosure, while the pressure-legitimacy theory can be used during the period of mandatory disclosure. The finding suggests that when evaluating corporate EID associated with economic performance in emerging economies such as China, it needs to be cautious, as which tends to vary with the form of ownership and whether there is any mandatory regulation in place. [ABSTRACT FROM AUTHOR]

This article discusses employment practices in Hong Kong, China. Issues relating to government intervention in the economy, labor union activity, the continuing effects of the Asian financial crisis of 1997, and other economic factors are considered. Employer power is considered as the driving force behind flexibility in the labor market. These arrangements are framed as long term effects of the deterritorialisation of Hong Kong and its deindustrialisation during the 1990s. The neoliberal perspective on economic development is explored in terms of its effect on Hong Kong.