The Research of the Impact of Corporate Governance to Listed Companies Quality of Information Disclosure
The quality of information disclosure is an important basis of judging the listed companys operation,also the important index of measuring the effective operation of the securities market. However information disclosure is still our listed enterprises huge problem. The quality of the information disclosure has a lot of influence factors,the company governance is the important aspects. This article selects the data of listed manufacturing company of the mainboard of Shenzhen Stock Exchange A shares from 2006 to 2010 as samples, using empirical analysis,research the relationship between listed company information disclosure quality and corporate governance. Research result shows that the proportion of the independent directors,the first large circulation shareholders,the board of directors and board of supervisors have positive correlation with the quality of information disclosure. Especially increasing the proportion of independent directors can promote the improvement of the quality of information disclosure significantly. And both oneness and shareholding ratio of executives have negatively correlation with the quality of information disclosure.
Quality of information disclosure Corporate governance Manufacturing
CHEN Guoxin SHU Aili ZHANG Chunyan
School of business, Nankai University, P.R. China, 300071 Tianjin Municipal and Highway Engineering Institute, P.R. China, 300074
国际会议
The Sixth International Symposium on Corporate Governance(第六届公司治理国际研讨会)
大连
英文
303-311
2011-08-20（万方平台首次上网日期，不代表论文的发表时间）