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董事会特征与企业自愿信息披露
引用本文:王怀明,宿金香.董事会特征与企业自愿信息披露[J].审计与经济研究,2007,22(3):73-76.
作者姓名:王怀明  宿金香
作者单位:南京农业大学,经济管理学院,江苏,南京,210095
摘    要:董事会作为公司治理结构的重要组成部分,是公司内部重要的决策机构,不同董事会特征对自愿信息披露的影响程度不同.本文对董事会特征与上市公司自愿信息披露水平之间的相关关系进行了实证研究.研究结果表明,董事会规模、董事会中独立董事的比例、独立董事亲自参加董事会的频率、董事会会议频率等都与自愿信息披露水平显著正相关,而董事长与CEO是否两职合一、董事会成员持股比例与自愿信息披露水平相关关系不明显.

关 键 词:董事会特征  自愿信息披露  上市公司
文章编号:1004-4833(2007)03-0073-04
修稿时间:2007-04-012007-04-18

Association between Board Characteristics and Extent of Information Disclosure
WANG Huai-ming,SU Jin-xiang.Association between Board Characteristics and Extent of Information Disclosure[J].Economy & Audit Study,2007,22(3):73-76.
Authors:WANG Huai-ming  SU Jin-xiang
Institution:School of Economics and Management, Nanjing University of Agriculture, Nanjing 210095, China
Abstract:As an important part of corporate governance structure, the board is a decision-making department of a corporation. Different characteristics of board have different influence upon voluntary information disclosure. This paper makes an empirical study on the association between board characteristics and the extent of information disclosure. As a result, we find the scale of board, the proportion of independent directors, the frequency of independent directors attending meetings, the frequency of board conference are significantly influencing the level of voluntary information disclosure. But the existence of dominant personalities and the proportion of ownership held by members of board does not have an obvious influence on voluntary information disclosure.
Keywords:characteristics of board  voluntarv information disclosure  listed companies  
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