会议专题

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

The 9th (2017)International Conference on Financial Risk and Corporate Finance Management(第九届(2017)金融风险与公司金融国际研讨会)

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)