Voluntary Disclosure Influencing Factors: Evidence From the Hudongyi Social Platform
Scholars always study the influencing factors of voluntary disclosure through periodic reports.This article selects Hudongyi social platform represent the firms willingness of disclosure.Through the observation of hundreds of thousands of information, this paper finds that Hudongyi answers are positively affected by the performance and size of firms and negatively affected by financial leverage, proportion of independent directors, ownership concentration and state-owned property of firm.This research has reference to formulate the standards of information communication and disclosure based on new media and to promote healthy development of the capital market.
new media information disclosure influencing factors Hudongyi social platform
WANG Bing PAN Yan
School of Economic and Management, Fuzhou University, Fuzhou, China, 350116;Fujian Social Science Research Base Finance and Accounting Research Center, China, 350108
国际会议
日本
英文
416-422
2017-07-01(万方平台首次上网日期,不代表论文的发表时间)