公司治理对自愿性信息披露质量相关检验

公众对上市公司信息披露完整性和有效性的要求逐步提高.自愿性信息披露受到多方面因素的影响,公司治理是其关键.选取2011~2012年制造业沪市上市公司数据为样本,选取适当的指标来度量自愿性信息披露质量,建立回归模型,对公司治理对自愿性信息披露质量影响进行实证分析.研究得出董事会规模、监事会规模、高管持股比例和公司规模与自愿性信息披露质量显著正相关结论.

Empirical research on relation between corporate governance and voluntary disclosure quantity

The effectiveness of voluntary disclosure of listed company has become the focus of investors and regulators. Voluntary disclosure is affected by various factors,including internal factors and external environmental factors. Corporate governance is essential. This paper selected manufacturing sector in 2011 ～ 2012 Shanghai listed company as the sample,chooses indexes to measure voluntary disclosure,and finally establishes the model of corporate governance and the voluntary disclosure. Conclusions were got as follows： board and supervisor＇s size,executive holding and firm＇s size are positively related to voluntary disclosure.