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本文以深圳A股市场173家上市公司为研究样本,以2005——2007年为研究年度,研究了公司治理结构与自愿性信息披露之间的关系,研究发现,股权集中度、独立董事规模、审计委员会与自愿性信息披露呈显著的正相关关系。为此,应不断完善公司治理结构,形成有效的监督机制,降低管理层的机会主义行为,促进自由性信息披露水平的提高。
This paper takes 173 listed companies in Shenzhen A-share market as the research sample, and studies the relationship between corporate governance structure and voluntary information disclosure from 2005 to 2007 as the research year. It is found that ownership concentration, size of independent directors, Audit Committee and voluntary disclosure of information was a significant positive correlation. To this end, we should continue to improve the corporate governance structure, the formation of an effective oversight mechanism to reduce the opportunistic management behavior, and promote the level of freedom of information disclosure.