| 董事会特征与自愿性信息披露的相关性研究 |
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| 引用本文： | 史建梁.董事会特征与自愿性信息披露的相关性研究[J].经济问题,2010(5). |
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| 作者姓名： | 史建梁 |
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| 作者单位： | 金陵科技学院商学院; |
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| 基金项目： | 江苏省科技厅科技基础设施建设项目(BM2009862);;江苏省教育厅阶段性研究成果(08SJD7900066) |
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| 摘 要： | 以沪、深两市的上市公司为研究对象,对董事会特征与公司自愿性信息披露之间的相关性进行了理论分析和实证检验。研究结果表明,董事会规模、独立董事比例与上市公司自愿性信息披露正相关;第一大股东委派董事比例、董事长与CEO两职合一与上市公司自愿性信息披露负相关。
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| 关 键 词： | 董事会特征 自愿性信息披露 相关性 |
Research on the Association between Board Characteristics and Voluntary Disclosure |
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| SHI Jian-liang.Research on the Association between Board Characteristics and Voluntary Disclosure[J].On Economic Problems,2010(5). |
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| Authors: | SHI Jian-liang |
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| Institution: | School of Business;Jinling Institute of Technology;Nanjing 211169;China |
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| Abstract: | With listed companies from both Shanghai and Shenzhen stock markets as the sample,this paper empirically documents the association between board characteristics and voluntary disclosure. Results show that voluntary disclosure is positively related to board size and board independence,but negatively related to directors assigned by the largest shareholder,and the dual role of board chairman and CEO. |
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| Keywords: | board characteristics voluntary disclosure association |
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