A Study on the Relationship between Information Disclosure and Corporate Governance--Based on Empirical Data of Chinese Listed Companies

DOI

10.2991/asssd-18.2018.57How to use a DOI?

Keywords

information disclosure, internal control, corporate governance

Abstract

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.

Copyright

© 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/).

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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  -