Fan, Wang, Tian, and Luo (2013)
Fan, Weiguo, Jailing Wang, Gaoliang Tian, and Dan Luo. “Does Mandatory Disclosure Really Help CSR Reporting Quality? An Empirical Investigation of the Effects of Government on CSR Reporting Quality.” Working paper (Virginia Tech - Fan corresponding author), 2013.
From the authors' abstract: "Prior studies...find that government has a positive role in determining CSR disclosure quantity. The mechanism by which government influences CSR disclosure quality is unclear, however, especially in a mandatory context. Based on 1,830 standalone CSR reports disclosed by Chinese-listed firms during 2009-2012, we investigate whether mandatory disclosure improves CSR reporting quality and the effects of government on CSR reporting quality. We find that government regulation is negatively related to CSR reporting quality."
Link (published verison with Wang as lead author): http://centaur.reading.ac.uk/69499/