公司治理结构和自愿性信息披露关系的实证研究被引量：27

An Empirical Research on the Relationship between Corporate Governance Structure and Voluntary Disclosure

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摘要本文选取了2002年169家中国上市公司作为研究样本,检验了公司治理结构的四个因素即董事会中独立非执行董事的比例、监事会人数、审计委员会、董事长是否兼任总经理与自愿性信息披露程度的关系。研究结果表明,董事长不兼任总经理的公司,其自愿性信息披露程度就比较高,而其余三个公司治理因素并没有对自愿性信息披露程度产生影响。 This paper selects 169 Chinese listed companies in manufacturing industry in 2002 as a sampling study. The author first analyses the relationship between four corporate governance attributes and the extent of voluntary disclosures. The four attributes are as follows： the proportion of independent directors to total number of directors on the board, the size of board of supervisors, the existence of an audit committee and the existence aominant personalities. The result shows that only the existence of a dominant personality is more likely to have a lower extent of disclosure.

作者殷枫

机构地区上海对外贸易学院

出处《审计与经济研究》北大核心 2006年第2期88-92,共5页 Journal of Audit & Economics

关键词公司治理结构自愿性信息披露上市公司 corporate governance structure voluntary disclosure listed companies

分类号 F276.6 [经济管理—企业管理]

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参考文献12

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