A Study on the Relationship between Information Disclosure and Corporate Governance--Based on Empirical Data of Chinese Listed Companies
- 10.2991/asssd-18.2018.57How to use a DOI?
- information disclosure, internal control, corporate governance
This paper studies the factors that influence the internal control and information disclosure from the perspective of corporate governance. This paper creatively adds corporate governance indicators such as institutional shareholding ratio, the board gender differences, and the board members' overseas background beside some traditional factors such as the size and financial leverage of a company. The results show that the corporate size, ROA, board member government background and institutional shareholding ratio are positively correlated with information disclosure. The financial leverage is negatively correlated with information disclosure. While the independent director ratio, the board gender differences show no significant correlation with information disclosure.
- © 2018, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Yuying Wang PY - 2018/05 DA - 2018/05 TI - A Study on the Relationship between Information Disclosure and Corporate Governance--Based on Empirical Data of Chinese Listed Companies BT - Proceedings of the 2018 International Conference on Advances in Social Sciences and Sustainable Development (ASSSD 2018) PB - Atlantis Press SP - 269 EP - 274 SN - 2352-5398 UR - https://doi.org/10.2991/asssd-18.2018.57 DO - 10.2991/asssd-18.2018.57 ID - Wang2018/05 ER -