| Empirical Study on Corporate Governance and Voluntary Disclosure in China |
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| 引用本文： | LI Yu-xiang,FU Xiu-ming,PENG Chong,LI Li-ming. Empirical Study on Corporate Governance and Voluntary Disclosure in China[J]. 保鲜与加工, 2004, 0(12): 142-145 |
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| 作者姓名： | LI Yu-xiang FU Xiu-ming PENG Chong LI Li-ming |
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| 摘 要： | This paper examines the impact of ownership structure and board composition on voluntary disclosure. Ownership structure is characterized by first ownership, and board composition is proxied by the percentage of independent directors. Voluntary disclosure is measured by an aggregated disclosure score of non-financial and financial information. Our results show that both lower and higher first ownership are associated with increased disclosure. The number,not percentage,of independent directors improve corporate disclosure. We also find that larger firms had greater disclosure.
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| 关 键 词： | corporate governance voluntary disclosure ownership structure board composition |
| 修稿时间： | 2004-04-06 |
Empirical Study on Corporate Governance and Voluntary Disclosure in China |
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| LI Yu-xiang,FU Xiu-ming,PENG Chong,LI Li-ming. Empirical Study on Corporate Governance and Voluntary Disclosure in China[J]. Storage & Process, 2004, 0(12): 142-145 |
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| Authors: | LI Yu-xiang FU Xiu-ming PENG Chong LI Li-ming |
| |
| Abstract: | This paper examines the impact of ownership structure and board composition on voluntary disclosure. Ownership structure is characterized by first ownership, and board composition is proxied by the percentage of independent directors. Voluntary disclosure is measured by an aggregated disclosure score of non-financial and financial information. Our results show that both lower and higher first ownership are associated with increased disclosure. The number,not percentage,of independent directors improve corporate disclosure. We also find that larger firms had greater disclosure. |
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| Keywords: | corporate governance voluntary disclosure ownership structure board composition |
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