论文部分内容阅读
企业内部治理结构是影响企业信息披露行为的最直接因素,本文选取2014年沪深两市电力行业45家上市公司作为研究对象,分析内部治理结构和环境信息披露水平之间的关系。结果表明,董事会规模越大、独立董事比例越高,企业的环境信息披露水平越高。监事会规模、股权集中度、国有股比例、高管薪酬对于环境信息披露水平没有产生显著影响。
The internal governance structure of enterprises is the most direct factor that affects the information disclosure behavior of enterprises. This paper chooses 45 listed companies in power industry in Shanghai and Shenzhen stock exchanges in 2014 as the research object, and analyzes the relationship between internal governance structure and environmental information disclosure level. The results show that the larger the board of directors, the higher the proportion of independent directors, the higher the level of corporate environmental information disclosure. The size of board of supervisors, ownership concentration, proportion of state-owned shares and executive compensation have no significant impact on the level of environmental information disclosure.