智力资本信息披露与公司治理结构实证分析被引量：11

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摘要知识经济时代,智力资本在企业中的作用更加突出。本文以我国信息技术产业75家上市公司为样本,实证研究了公司治理结构对智力资本信息披露的影响。发现股权集中度和董事会会议次数对智力资本信息披露水平有显著影响,而独立董事比例、两职合一和审计委员会的有无对智力资本信息披露水平没有影响,并在此基础上提出了相关政策建议。

作者李斌赵玉勇

机构地区东北财经大学

出处《财经问题研究》 CSSCI 北大核心 2009年第6期93-100,共8页 Research On Financial and Economic Issues

基金国家软科学规划项目(2007GXS3D104) 辽宁省社会科学基金项目(L07DJL031) 辽宁省教育厅项目(2008191)

关键词智力资本信息披露公司治理

分类号 F270.7 [经济管理—企业管理]

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参考文献9

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